A new federal rule set to take effect January 1, 2026, will require certain high-income workers to make catch-up contributions to their workplace retirement plans on an after-tax Roth basis, ...
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 ...
SECURE Act 2.0 introduces new rules applicable to 401(k) plan catch-up contributions that will take effect in 2026. This Alert provides a brief explanation of catch-up contributions and actions which ...