IRS News Release: SECURE 2.0 Regulations on Catch-up Contributions

Sept. 17, 2025, 4:33 PM UTC

The IRS announced the final regulations addressing several SECURE 2.0 Act provisions relating to catch-up contributions. The IRS requires that catch-up contributions made by certain higher-income participants be designated as after-tax Roth contributions. [IR-2025-91 (Sept. 15)]

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