INSIGHTS

We share expert insights on executive compensation, retirement plans, fiduciary duties, and more.
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Posts tagged catchupcontributions
Getting Ahead of the New Roth Catch-up Requirement-Issues to Consider Now

High earners will be required to make all catch-up contributions on a Roth basis beginning in 2026. Implementing the new requirement will require applying special rules that don’t apply for any other purpose and will require plan sponsors to coordinate with their recordkeepers and payroll providers. This can’t be done at the last minute.

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