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Proposed regulation: (1) implementing section 414(v)(7) of the Internal Revenue Code (Code), as added by section 603 of Pub. L. 117-328, Division T (the SECURE 2.0 Act), which generally requires that, for a plan participant in a qualified plan (401(k) plan), 403(b) plan, or governmental 457(b) plan whose FICA wages for the preceding calendar year from the employer sponsoring the plan exceeded $145,000 (as indexed), any catch-up contributions made on behalf of that participant must be made on a Roth basis; and (2) reflecting the increased catch-up contribution limits permitted under section 414(v)(2) of the Code, as revised by sections 109 and 117 of the SECURE 2.0 Act, with respect to individuals who have attained age 60 but not age 64, and individuals participating in SIMPLE plans, respectively.