Answer to 米奇的厨房

来源: LiveInMatrix 于 2023-10-13 12:26:39 [] [旧帖] [给我悄悄话] 阅读数 : (1335 bytes)
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IRS announces administrative transition period for new Roth catch up requirement; catch-up contributions still permitted after 2023 | Internal Revenue Service

IR-2023-155, Aug. 25, 2023

WASHINGTON — Today, the Internal Revenue Service announced an administrative transition period that extends until 2026 the new requirement that any catch-up contributions made by higher?income participants in 401(k) and similar retirement plans must be designated as after-tax Roth contributions.

At the same time, the IRS also clarified that plan participants who are age 50 and over can continue to make catch?up contributions after 2023, regardless of income.

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