In late 2022, Congress passed the SECURE Act 2.0, which, along with other items, introduced a new rule requiring that catch-up contributions made by highly compensated employees be made on a Roth after-tax basis only. Less than one year later, and only a few months before this new rule was to go into effect, the IRS issued Notice 2023-62, which provides highly anticipated transition relief for the Roth catch-up contribution rule by extending the compliance period by two years.Continue Reading Just Dropped: IRS Provides Relief on Roth Contributions for HCEs