# Catch-Up Contributions
> **IRS** · Final regulations. · Published 2025-09-16 · Effective 2025-11-17 · 90 FR 44527
## Document
- **Document number:** 2025-17865
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 90 FR 44527
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2025/09/16/2025-17865/catch-up-contributions)
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