IRS releases guidance on Roth catch-up contributions under SECURE 2.0
Notice 2023-62 provides an administrative transition period for Roth catch-up contributions to high-income individuals.
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Retirement plan changes for long-term, part-time employees
SECURE 2.0 changes the rules for how long-term, part-time employees are treated for purposes of 401(k) and 403(b) retirement plans.