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Final SECURE 2.0 Roth Catch-Up Rules: Your Payroll Compliance ChecklistLast Updated on March 2, 2026 by VantagePoint As we move further into 2026, employers and plan administrators face an important compliance priority: final regulations now require certain catch-up contributions under the SECURE 2.0 Act to be made as Roth, meaning after tax, representing a significant shift for many retirement plans. If you’re responsible for …
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