24.25 / SECURE 2.0 Act Plan Amendment – Roth Catch-Up Contributions (For our clients)
SECURE 2.0 ACT PLAN AMENDMENT – ROTH CATCH-UP CONTRIBUTIONS As you are aware, Section 603 of the SECURE 2.0 Act of 2022 provided new rules for Roth and catch-up contributions effective for plan years after December 31, 2023. However, on August 25, 2023, the Internal Revenue Service (“IRS”) issued Notice 2023-62 (“Notice”) that extended the…