CPC

ASPPA CPC Certified Pension Consultant

Secure Act Secure 2 0 ConsultingEnglish
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Under SECURE 2.0 §603, participants whose prior-year FICA wages from the plan sponsor exceeded $145,000 (indexed) must make their age-50 catch-up contributions on a Roth basis. When does this requirement become operationally effective after IRS Notice 2023-62 transition relief expired?

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