IRS Releases Roth Catch-Up Guidance

News January 14, 2025 at 02:50 PM
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What You Need To Know

  • Under newly proposed regs, employers offering catch-up contributions wouldn't be required to offer the new supersize option for 60- to 63-year-olds.
  • Plans with no Roth option could allow no catch-up contributions at all.
  • Recordkeepers have a lot of work ahead of them before 2026, Ed Slott says.
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