Seyfarth Synopsis: On September 15, 2025, the Department of the Treasury and the Internal Revenue Service (“IRS”) issued final regulations (“Final Regulations”) implementing key provisions of the ...
Generally, 401(k), 403(b) and 457(b) plans must comply with the Roth catch-up requirement as of January 1, 2026. However, reasonable good faith compliance is permitted until January 1, 2027. Plan ...
The AICPA requested additional guidance from Treasury and the IRS on catch-up contributions that are designated as Roth contributions in Section 603 of the SECURE 2.0 Act of 2022 (Division T of the ...
Starting the year you turn 50, you can increase retirement contributions by an amount set by the IRS. Many, or all, of the products featured on this page are from our advertising partners who ...
The SECURE 2.0 Act introduced a new provision known as the “super catch-up” for individuals aged 60 to 63, allowing them to contribute more to their 401(k) accounts starting in 2025. Specifically, ...
Nearing retirement but not sure whether you have enough saved? While there isn't a time machine that can take you back to when you first started working, rules around 401(k)s and other retirement ...
In January 2026, the new Roth catch-up rules take effect. The mandate prevents workers over 50 who earned more than $150,000 the prior year from making pre-tax catch-up contributions to their 401(k).
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