The Internal Revenue Service (IRS) has granted a two-year delay in the Roth catch-up requirements. This decision brings relief to retirement plan participants and sponsors who were facing looming compliance deadlines. Let's delve into the details of this breaking news. Key points to note: Catch-up contributions are available to plan participants over age 50, regardless of income, the catch-up contribution limit is $7,500 in 2023. Section 603 of SECURE 2.0 states that catch-up contributions for qualified retirement plans are subject to Roth tax treatment, except for participants with Social Security tax wages of $145,000 or less (indexed for inflation). The original…