Topic
Roth IRA
72 published works
ML BeneBits
Roth Catch-Up Rules Finalized: What Multiemployer Plans Need to Know
By Morgan Lewis
The US Department of the Treasury and the Internal Revenue Service have finalized regulations under the SECURE 2.0 Act that change how certain retirement plan participants may make catch-up contributions.…
Spotlight on Benefits
Roth Catch-Up Rules for Rehires: What Employers Need to Know Under the Final Regulations
By Mark Rosenfeld, Kristina Ferris Salamoun
SECURE 2.0 and the final IRS regulations on Roth catch-up contributions introduce a significant administrative consideration for employers and plan administrators: how does the Roth-only catch-up rule apply to rehired…
Spotlight on Benefits
The Roth Catch-Up Contribution Requirement and a Statutory Merger
By Page Fleeger, Mark Rosenfeld
As the Roth catch-up contributions become effective this month, issues not addressed in the final regulations are coming to light. Question: Our company completed a statutory merger — how does…
Benefits Law Advisor
IRS Issues Final Regulations on Mandatory Roth Catch-Up Contribution Ahead of January 1, 2026 Implementation Date
Takeaways Generally, plan sponsors should be prepared to implement the Roth catch-up rule for taxable years beginning after December 31, 2025 (i.e., January 1, 2026, for calendar year plans). This…
Spotlight on Benefits
IRS Issues Final Roth Catch-up Rules and What You Need to Know
By Page Fleeger, Mark Rosenfeld
On September 16, 2025, the Internal Revenue Service (IRS) published final rules on the Roth catch-up contribution requirements of SECURE 2.0 Act (Final Rules). Many of the requirements from the…
Federal Regulatory & Enforcement Insider
Treasury and IRS Finalize Regulations for Roth Catch-Up Contributions Under SECURE 2.0
By Christopher T. Collins, Philip L. Mowery, Olivia Ustupski
On September 15, 2025, the Department of the Treasury and the Internal Revenue Service issued final regulations implementing key provisions of the SECURE 2.0 Act relating to Roth catch-up contributions.…
Cohen & Buckmann Insights
Getting Ahead of the New Roth Catch-up Requirement-Issues to Consider Now
Plan sponsors and recordkeepers breathed a sigh of relief when the start date for complying with the SECURE 2.0’s Roth catch-up contribution requirement was delayed until 2026. They were relieved…
Polaris Tax & Accounting Blogs & Articles
Mega Backdoor Roth – The Hidden Retirement Strategy for Solo Business Owners?
By Joe Serrone
Trying to get more money into a Roth IRA but blocked by income limits? You’ve probably heard of the backdoor Roth—but is it safe? Backdoor Roth IRA conversions have become…
Archer Estate & Trust Litigation Law
Don’t Forget to Label Your Beneficiary Designation Forms with the Correct Account Number: A Cautionary Tale
Quick v. Morgan Stanley, Docket No. A-0443-21 (N.J. Super. App. Div. Jun. 29, 2023) This matter arises from a dispute over the rightful beneficiaries of a Roth IRA held by…
Connecticut State & Local Tax Alert
IRS Issues Guidance on ROTH Reporting Requirements
For years, employees who wanted to diversify the tax treatment of contributions to their 401(k) or 403(b) plan accounts could elect to have their own deferrals made on a Roth…