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  1. Coming in 2026: Roth Catch-up Requirement Starting January 1, 2026, a new rule under the SECURE 2.0 Act, will impact how certain employees can make catch up contributions to their …

  2. In early fall 2025, Vanguard will provide plan sponsors with a template to report all Roth catch-up required participants on an annual basis. The Roth catch-up required participant population …

  3. A. SECURE 2.0 requires that, beginning January 1, 2024, all catch-up contributions for a participant whose wages for the prior year exceed $145,000 be made on a Roth basis.

  4. Accordingly, if an applicable employer plan does not include a qualified Roth contribution program, then an eligible participant who is subject to section 414(v)(7)(A) would be prohibited …

  5. In this briefing, the EU IUU Fishing Coalition analysed the implementation of EU import controls for seafood between 2020 and 2023. We found that Member States persistently fail to …

  6. What high earners age 50 or older need to know. Beginning on January 1, 2026, if you’re age 50 or older by December 31 and earned more than $145,000 (indexed) in Social Security (FICA) …

  7. Spring: Mobjack Bay area (North, Ware, East, Piankatank Rivers); submerged grass flats and marshes of northern Eastern Shore bayside, Rudee Inlet with lures. Fall: Lynnhaven Inlet, …