Final regulations on new Roth catch-up rule

Treasury and the IRS recently issued final regulations addressing several SECURE 2.0 Act provisions relating to catch-up contributions. These are additional contributions under a 401(k) or similar workplace retirement plan for employees who are age 50 or older.

The final regulations provide guidance for plan administrators to implement and comply with the new Roth catch-up rule. They also provide guidance relating to increased catch-up contribution limits under the SECURE 2.0 Act for certain retirement plan participants, particularly employees between the ages of 60-63 and employees in newly established SIMPLE plans.

These regulations generally apply to contributions after Dec. 31, 2026