Photo of Olivia Ustupski

Olivia Ustupski

Subscribe to Olivia Ustupski's Posts

Olivia N. Ustupski is an Associate in Vedder Price’s Chicago office and a member of the firm’s Executive Compensation & Employee Benefits group. Ms. Ustupski represents employers in all aspects of employee benefits, including the design, administration, and compliance of their health and welfare plans, defined contribution and defined benefit pension plans, and employee stock ownership plans (ESOPs).

Contact:Read more about Olivia Ustupski

On September 15, 2025, the Department of the Treasury and the Internal Revenue Service issued final regulations implementing key provisions of the SECURE 2.0 Act relating to Roth catch-up contributions. The final regulations focus primarily on requirements relating to the so-called mandatory Roth catch-up contributions for participants who made more than $145,000 in FICA wages from the plan sponsor in the prior calendar year.Continue Reading Treasury and IRS Finalize Regulations for Roth Catch-Up Contributions Under SECURE 2.0