other · IRS · Rule · Published 2025-09-16 · Effective 2025-11-17 · 90 FR 44527
Document
Document number
2025-17865
Federal Register citation
90 FR 44527
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2025-09-16
Effective date
2025-11-17
Treasury docket
TD 10033
Abstract
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.