On Sep. 16, 2025, US IRS issued final regulations on Catch-Up Contributions, updating guidance for retirement plans for individuals aged 50+, extra retirement contributions.
The changes implement provisions from SECURE 2.0 Act of 2022, requirement of high-income earners, making over $145,000, must make catch-up contributions as Roth.
In addition, the regulations introduce an increase in contribution limits for participants aged 60 to 63, allowing up amount equal to 150% of the standard catch-up cap.
These affect plan sponsors, administrators, and participants, are set to take effect on Nov. 17, 2025, with most provisions applying to taxable years after Dec. 31, 2026.
On Jan. 10, US IRS proposed Roth catch-up and SECURE 2.0 rules.
US IRS proposed regulations on new Roth catch-up rule and SECURE 2.0 act provisions
Provide guidance for retirement plans that permit participants who have attained age 50 to make additional elective deferrals that are considered catch-up contributions.
Reflects statutory changes made by SECURE 2.0 act, including requirement catch-up contributions made by certain eligible participants be designated Roth contributions.
Section 403(b) plan would be permitted to include a deemed Roth catch-up election.
Subject to requirement to provide effective opportunity to make a different election.
Reflect the increased applicable dollar catch-up limits permitted under SECURE 2.0.
Clarify the application of the universal availability requirement to an applicable plan.
Note the existence of a higher limit for individuals attaining age 60 through 63.
Affects participants, beneficiaries, employers maintaining, and administrators of plans.
Effectiveness
Comments must be received by Mar. 14, 2025; public hearing scheduled for Apr. 7.
Requests to attend the public hearing must be received by 5 p.m. on Apr. 3, 2025.
Jan. 2025 US IRS Federal Register
On Jan. 13, 2025, US IRS published the proposed regulations in the federal register.
Sep. 2025 US IRS Final Catch-Up Contributions
On Sep. 16, 2025, US IRS issued final regulations on Catch-Up Contributions, updating guidance for retirement plans for individuals aged 50+, extra retirement contributions.
The changes implement provisions from SECURE 2.0 Act of 2022, requirement of high-income earners, making over $145,000, must make catch-up contributions as Roth.
In addition, the regulations introduce an increase in contribution limits for participants aged 60 to 63, allowing up amount equal to 150% of the standard catch-up cap.
These affect plan sponsors, administrators, and participants, are set to take effect on Nov. 17, 2025, with most provisions applying to taxable years after Dec. 31, 2026.
