August 29, 2023 - IRS Issues Secure 2.0 Catch-Up Contribution Provisions Delay
By Jeff Robertson & Iris Tilley By Barran Liebman LLC, Secure 2.0 placed certain limits on catch-up contributions. In particular, where a plan offers catch-up contributions, Secure 2.0 included a mandate requiring plans to only allow catch-up contributions for those earning $145,000 (as adjusted) in the prior year if the […]