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Contribution Limits Pension Plan Amendments Benefit Plan Sponsors

Ogletree, Deakins, Nash, Smoak & Stewart,...

Catching Up on 401(k) Catch-Up Changes for 2025

Under current law, most 401(k) plans permit catch-up contributions that are equally available to all participants who are age fifty or over. Starting in 2025, the SECURE 2.0 Act allows eligible participants who are ages...more

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