United States: Catching Up With The Times—IRS Issues Guidance Delaying Required Roth Catch-Up Contributions - Ogletree, Deakins, Nash, Smoak & Stewart

United States: Catching Up With The Times—IRS Issues Guidance Delaying Required Roth Catch-Up Contributions - Ogletree, Deakins, Nash, Smoak & Stewart

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To the relief of plan sponsors everywhere, the Internal Revenue Service (IRS) recently issued Notice 2023-62, which provides guidance on the requirements of Section 603...

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