On Tuesday, September 16, 2025, the Department of the Treasury and the Internal Revenue Service (IRS) published the long-awaited final regulations impacting key catch-up contribution provisions of the SECURE 2.0 Act. These rules mark a significant shift in retirement plan administration, particularly for higher-income earners ages 50 and older.
Highlights of these key changes include:
- The requirement that catch-up contributions must be made as Roth for certain individuals, starting in 2026.
- Detailed guidance for plan sponsors navigating compliance, corrections, and participant elections associated with Roth catch-up.
- Clarification for increased catch-up contribution limits for individuals ages 60 to 63.
The final regulations reflect public feedback and aim to balance statutory mandates with administrative flexibility, offering a clearer path forward for both plan sponsors and participants.
To learn more about these regulations, please refer to our paper.