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.
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.