Significant Expansion of Roth 401(k) and 403(b) Features Under the SECURE 2.0 Act -

August Update

On Friday, the IRS issued Notice 2023-62 on Section 603 of the SECURE Act 2.0, related to catch-up contributions. We have updated our previous coverage of the expansion of Roth 401(k) and 403(b) features included in SECURE 2.0 to reflect the latest guidance.