Ageism puts older jobseekers at a disadvantage, but they can greatly improve their chances by talking up the advantages they offer to prospective employers
The intent was simply to require catch-up on a Roth basis for high-wage earners, i.e., those making more than $145,000 from their employer in the prior year, and to permit other participants to make catch-up contributions on either a pre-tax or Roth basis.
Employers should ensure that hours are being tracked properly and to ensure that tracking will be reflected in retirement plan eligibility beginning in 2024 .