Groom principal and chair of the firm, David Levine, was quoted by Law360 in the article, “Treasury, IRS Issue Final Regulations on Roth Catch-up Contributions.” In the article, he discussed relief addressing the Roth catch-up contribution provisions in SECURE 2.0, and the “reasonable, good faith” expectation for next year.

“They pushed out the effective date of the regulation, which gives people time to figure out what they are doing for 2026 and as they go forward,” Levine commented. “This gives some relief for people trying to get their systems updated.”

To read the article, click here.