NAGDCA has updated its Section 603 Fact Sheet on Roth catch-up contributions to address questions arising from the final regulations and implementation efforts.

New guidance addresses questions such as:

  • Can participants subject to the mandatory Roth catch-up requirement make Roth contributions before reaching the regular deferral limit and still satisfy Section 603?
  • Must participants stop contributions at the regular deferral limit and re-enroll to begin Roth catch-up contributions?
  • How do payroll and recordkeeping system limitations affect implementation options for plans and participants?

Members can access the updated fact sheet, along with webinars, legislative alerts, comment letters, and other implementation resources, through the SECURE 2.0 Resource Center.

Members are also encouraged to view the Legislative Update from NAGDCA’s May Mid-Year Update session, where NAGDCA Executive Director Matt Petersen and Groom Law Group discuss recent legislative developments, regulatory guidance, and implementation issues affecting public sector retirement plans.

NAGDCA will continue to monitor developments and update these resources as additional guidance becomes available.