Amy Ciepluch

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Articles

New Mandatory Roth Catch-Up Rules under SECURE 2.0

1 month ago | natlawreview.com | Amy Ciepluch |Leigh C. Riley |James G. Gatto |T. Scott Kelly

In January, the Department of the Treasury (“Treasury”) and Internal Revenue Service (IRS) issued proposed regulations on the catch-up contribution provisions under the SECURE 2.0 Act of 2022 (“SECURE 2.0”).

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