Foley invites you to join us for an upcoming webinar discussion on mandatory Roth catch-up.
Beginning January 1, 2026, employer sponsored 401(k) and 403(b) plans will be required to limit certain high paid employees who elect to make catch-up contributions to only making Roth catch-up contributions.
While this change may sound straightforward, it is proving to be administratively complex, and IRS proposed regulations have left some questions unanswered. In this webinar, we will break down these complexities as well as the state of guidance applicable on January 1, 2026, and leave you with practical tips for compliance.
A recording of the webinar is available here for those who were unable to attend.
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関連インサイト
December 29, 2025
Tariff & International Trade Resource
Mexican January 2026 Tariff Tsunami: Maquilas Aren’t Immune
On January 1, 2026, Mexico will increase its general import tariff rate (known as the most favored nation (MFN) rate). The increase will be in the range of five to fifty percent, impacting 1,463 eight-digit tariff lines encompassing thousands of products originating in countries with which Mexico does not have a free trade agreement (FTA or the measure).
2025年12月24日
今日の医療法
性別適合医療:複数州による訴訟がHHS宣言に異議申し立て
以前Foleyのhealthcarelawtodayで議論された通り、2025年12月18日、米国保健福祉省(HHS)は「性別適合手術(SRPs)」と定義する処置(未成年者向け性別適合ケア(GAC)としても知られる)に焦点を当てた記者会見を開催し、今後の対応方針を明らかにした。
2025年12月23日
エネルギー・カレント
FERC、PJMにおける共立地負荷の新たな道を開く:データセンターおよび発電開発者が知るべきこと
主なポイントFERCは、PJMに対し、共置発電設備および大規模負荷向けの料金体系の抜本的見直しを命じた。既存の規則は…