The IRS has issued final regulations governing catch-up contributions in retirement plans. These rules affect higher-income earners, plan sponsors, and administrators, clarifying how catch-up contributions must be handled, particularly with Roth treatment requirements and implementation deadlines. In this presentation, I break down what the final regulations say, how they interact with SECURE 2.0, and what individuals and businesses need to do to comply. If you are over 50 and rely on catch-up contributions, or if you manage retirement plans, these updates are critical to understand. Learn more: https://www.cummings.law/irs-issues-final-regulations-for-retirement-plan-catch-up-provisions/