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High Earners 50 and Up Get Two-Year Reprieve From IRS on 401(k) Rule

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Roth-style catch-up contributions now won’t be mandated until 2026, not 2024

The IRS said it was trying to create an orderly transition to the new system. Photo: Patrick Semansky/Associated Press

WASHINGTON—Higher earners age 50 and up will get two more years to use pretax dollars for all of their retirement savings in 401(k)s and similar plans, after the Internal Revenue Service delayed a new requirement. 

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