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Regulations Recently Issued on Roth Catch-up and
Form 8955-SSA
By Louis F. LiBrandi, Partner and Keely Portillo, Tax Professional
In this Alert, we will update our readers on two pension-related matters, namely:
- Roth Catch-Up Contribution Delay to allow additional administrative time to satisfy certain new and existing conditions; and
- Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits, to advise of the unwarranted late notice and to also ensure participants receive the full pension benefit to which entitled.
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