Seyfarth Synopsis: On September 15, 2025, the Department of the Treasury and the Internal Revenue Service (“IRS”) issued final regulations (“Final Regulations”) implementing key provisions of the ...
The SECURE 2.0 Act of 2022 (“SECURE Act 2.0”) makes many changes impacting retirement plans. Among the most significant are changes affecting “catch-up” contributions. The IRS recently finalized ...
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