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IRS guidance addresses SECURE 2.0’s catch-up contribution dilemma

BMT Office Administration

31, 2025: Catch-up contributions will be treated as satisfying the Roth, after-tax requirement, even if employees’ contributions aren’t designated as Roth contributions. 24, 2023, and should reference Notice 2023-62. Specifically, until taxable years beginning after Dec. Comments should be submitted in writing on or before Oct.

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