Webinar Recording
Oct 22, 2025
Ready or Not: Preparing for the Final Roth and Super Catch-Up Rules
About the Program
The Treasury and IRS have released final regulations implementing key SECURE 2.0 provisions, including the Roth catch-up requirement for high earners and the enhanced “Super Catch-Up” contribution limits for participants ages 60 to 63. These final regulations provide much-needed clarity for plan sponsors and administrators but also raise important questions about plan design and administration.
Join Seyfarth’s Employee Benefits team as they break down what the final regulations mean in practice, including:
- How to determine who is subject to the Roth catch-up requirement and apply the FICA wage threshold.
- Key design and administrative approaches for implementing the Roth catch-up requirement, including real-world examples based on different catch-up contribution schemes.
- Correction methods for Roth catch-up contributions.
- Implementation and plan amendment considerations for the new Super Catch-Up limits.
Speakers
Lisa Loesel, Partner, Seyfarth Shaw LLP
Diane Dygert, Partner, Seyfarth Shaw LLP
Irine Sorser, Partner, Seyfarth Shaw LLP
To comply with State CLE Requirements, CLE forms requesting credit in IL or CA must be received before the end of the month in which the program took place. Credit will not be issued for forms received after such date. For all other jurisdictions forms must be submitted within 10 business days of the program taking place or we will not be able to process the request.
Our live programming is accredited for CLE in CA, IL, and NY (for both newly admitted and experienced). Credit will be applied as requested, but cannot be guaranteed for TX, NJ, GA, NC and WA. The following jurisdictions may accept reciprocal credit with our accredited states, and individuals can use the certificate they receive to gain CLE credit therein: AZ, AR, CT, HI and ME. For all other jurisdictions, a general certificate of attendance and the necessary materials will be issued that can be used for self-application. CLE decisions are made by each local board, and can take up to 12 weeks to process. If you have questions about jurisdictions, please email CLE@seyfarth.com.
Please note that programming under 60 minutes of CLE content is not eligible for credit in GA. programs that are not open to the public are not eligible for credit in NC.