The Treasury published final rules regarding retirement plans that permit participants who have reached age 50 to make additional elective deferrals that are catch-up contributions. The regulations reflect statutory changes made by the SECURE 2.0 Act of 2022, including the requirement that catch-up eligible participants must be designated Roth contributions. These regulations are effective Nov. 17. [T.D. 10033, 90 F.R. 44527, (Sept. 8, 2025)]
This story was produced by Bloomberg Tax Automation, and edited by Bloomberg Tax staff.
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