The IRS has issued final regulations implementing the Roth catch-up provision under the SECURE 2.0 Act of 2022. Key points include: Certain catch-up contributions by higher-income participants must be designated as Roth contributions. Regulations provide guidance for plan administrators on implementation, corrections, and deemed Roth elections. Governmental plans and plans under collective bargaining agreements [...] The post Final Catch-Up Contribution Regulations for Government Plans appear...
