Jason Froggatt

Jason Froggatt

Davis Wright Tremaine LLP

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New Guidance Issued on Mandatory and Optional Catch-Up Provisions Under SECURE 2.0

New guidance facilitates the implementation and operation of two important SECURE 2.0 features: mandatory Roth catch-up contribution rules for high-income participants, and the optional "super" catch-up contributions...more

3/12/2025  /  401k , Employee Benefits , Internal Revenue Code (IRC) , IRS , Proposed Regulation , Retirement Plan , SECURE Act , Tax Planning , U.S. Treasury
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