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 ...
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).
The SECURE 2.0 Act of 2022 (“SECURE Act 2.0”) makes many changes impacting retirement plans. Among the most significant are changes affecting “catch-up” contributions. The IRS recently finalized ...
Some results have been hidden because they may be inaccessible to you
Show inaccessible results
Feedback