On January 10, 2025, the Department of the Treasury and the Internal Revenue Service issued proposed regulations related to two new catch-up contribution provisions under the SECURE 2.0 Act of 2022 ...
Editor's Note: The SECURE Act 2.0 Roth catch-up contribution mandate, discussed below, is effective January 1, 2026. The final regulations on the Roth catch-up mandate created some confusion over ...