IRS Issues Final Regulations For Mandatory Roth Catch-Up Contributions

IRS Issues Final Regulations For Mandatory Roth Catch-Up Contributions

The IRS has issued final regulations on SECURE 2.0 Act catch-up contribution provisions. Depending on your income, those may be treated as Roth catch-up contributions.

IRS finalizes regs on Roth catch-up rule

The IRS and the Treasury Department issued final regulations on the new Roth catch-up contribution rule from the SECURE 2.0 Act, along with other provisions of the law.

Treasury, IRS issue final regulations on new Roth catch-up rule, other SECURE 2.0 Act provisions

IR-2025-91, Sept. 15, 2025 — The Department of the Treasury and the Internal Revenue Service today issued final regulations addressing several SECURE 2.0 Act provisions relating to catch-up contributions.

IRS Releases Final Regs on Roth Catch-Up Contributions

The regulations include final rules related to a SECURE 2.0 Act provision requiring that catch-up contributions made by certain higher-income participants be designated as after-tax Roth contributions, the IRS said.

Treasury, IRS issue final regulations on new Roth catch-up rule - UCBJ - Upper Cumberland Business Journal

Regulations include changes to certain provisions in the proposed regulations The Department of the Treasury and the Internal Revenue Service today issued final regulations addressing several SECURE 2.0 Act provisions relating to catch-up contributions. (Catch-up contributions are additional contributions under a 401(k) or similar workplace retirement plan for employees who are age 50 or older.) The final […]