On September 16, the IRS issued final regulations affecting catch-up contributions to a workplace retirement plan by employees age 50 or older.

If you offer a plan such as a 401(k), SIMPLE IRA, or similar arrangement, the SECURE 2.0 Act of 2022 has broad impact on your employees’ contributions, your employer match, and your plan structure.

To learn about the upcoming changes as well as current SECURE 2.0 compliance issues, join Viventium’s veteran compliance expert, Yonina F. Shineweather, CPA, to discuss:

• When can NOT offering a ROTH option put you out of compliance?
• Which plans are subject to the so-called “Rothification” provisions?
• How to determine who is a “high wage earner,” and what will be different about their contributions?
• What happens if a designated catch-up “turns out” not to be a catch-up at year-end?
• Which other SECURE 2.0 provisions that may require plan amendments?