WThe SECURE 2.0 Act requires Roth treatment of catch-up contributions to certain qualified employer retirement plans for employees with FICA wages over $145,000. For calendar-year plans, transition relief rules delay full implementation of these new requirements until:
2025 (tax years beginning after December 31, 2024.)
2026 (tax years beginning after December 31, 2025.)
2027 (tax years beginning after December 31, 2026.)
2028 (tax years beginning after December 31, 2027.)hich of the following taxes are deductible on Schedule A for 2024