A Step-by-Step Guide to the Catch-up<br>Contribution Rules

A Step-by-Step Guide to the Catch-up Contribution Rules - now available from TRI Pension Services.

Author Sal Tripodi provides an in-depth analysis of the catch-up contribution rules in the Winter 2001/2002 issue of TRI Pension Services' ERISA Views quarterly newsletter. Through BenefitsLink.com, this latest issue of the newsletter is available for purchase separately, without a subscription to the ERISA Views service.

The newsletter issue starts with the basic definitions, then provides information on each of the types of workplace retirement plans that may allow catch-up contributions. The primary focus of the newsletter is the implementation of the catch-up contribution rules, with specific focus on practical administrative applications and potential pitfalls.

By dealing with each different type of plan separately, the newsletter will help the reader better understand how catch-up contributions are made. A discussion of the various aggregation rules, which distinguishes between plan-level application of the catch-up contribution rules and participant-level application of these rules, is also provided.

Order now to receive this issue on catch-up contributions! You will receive the issue via email within 24 hours in an electronic format ("pdf" file).

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