Gould + Ratner
SECURE Act 2.0: IRS Issues Final Regulations on Catch-Up Contributions
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SECURE Act 2.0: IRS Issues Final Regulations on Catch-Up Contributions

Recent IRS regulations under the SECURE 2.0 Act significantly affect retirement plan catch-up contributions. Learn about the new Roth rules, “super” catch-up limits and key compliance deadlines for plan sponsors.
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Jessica Lingertat
Managing Partner
Real Estate
David Michael
Managing Partner
Chair, Human Resources and Employment Law Practice
Richard Reizen
Partner
Chair, Construction Practice
Ellen Chapelle
Partner
Chair, Insurance Counseling and Recovery
Eric Sparks
Partner
Because of changes to the law enacted last year, all existing Exemption Certificates for Enterprise Zones, High-Impact Businesses and River Edge Redevelopment Zones expire June 30, 2013, even if the certificate itself identifies a later expiration date.
Richard Reizen
Partner
Chair, Construction Practice
Ellen Chapelle
Partner
Chair, Insurance Counseling and Recovery
Eric Sparks
Partner
David Michael
Managing Partner
Chair, Human Resources and Employment Law Practice
Fred Tannenbaum
Partner
Corporate
David Michael
Managing Partner
Chair, Human Resources and Employment Law Practice
Human Resources and Employment
Litigation
David Michael
Managing Partner
Chair, Human Resources and Employment Law Practice
Human Resources and Employment
Litigation