News and Updates

IRS Issues Final Regulations on SECURE 2.0 Roth Catch‑Up Contribution Rules

On September 15, 2025, the Department of Treasury and the Internal Revenue Service (collectively, the IRS) issued long-awaited final regulations implementing the statutory changes made by the SECURE 2.0 Act of 2022, including the requirement that catch-up contributions made by certain catch-up eligible participants must be designated Roth contributions.

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