Finanse publiczne · 9/16/2025

Catch-Up Contributions

This document sets forth final regulations that provide guidance for retirement plans that permit participants who have attained 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 contributions made by certain catch-up eligible participants must be designated Roth contributions. The regulations affect participants in, beneficiaries of, employers maintaining, and administrators of certain retirement plans.

Original source language: Federal Register — Department of the TreasuryOpen original release →

Catch-Up Contributions

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