Roth catch-up errors are expected to be the most confusing compliance challenges for plan sponsors and service providers. With the IRS final regulations now in place, the rules surrounding identification, taxation, and correction of these failures have shifted from theory to day-to-day reality. This practical session breaks down the operational traps, reporting complexities, and correction paths in a clear, actionable format. We’ll walk through the world of misclassified catch-ups, W-2 errors, reasonable correction deadlines, the new de minimis rule, and how to navigate between the W-2 Method and Roth Conversion Method under the final regulations. Whether you're responsible for payroll, plan administration, or compliance oversight, this session will give you the confidence to diagnose issues quickly and correct them properly.

About the Speaker

Tyler Wilson, QPA™, QKC, QKA®, ERISA Consultant, Nova 401(k) Associates
Tyler Wilson is an ERISA Consultant with Nova 401(k) Associates, out of Houston, Texas. He serves as a subject matter expert for all things Defined Contribution and spends most of his day reviewing and preparing complex corrections including VCP submission to the IRS. Tyler is a co-author for the Form 5500 Preparer’s Manual for 2024 Plan Years and is currently serving on the IRS subcommittee of the Government Affairs Committee.

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