"A higher catch-up contribution limit applies to employees who attain ages 60-63 during a plan year, which is first effective for plan years beginning in 2025.... Catch-up eligible employees with wages over $145,000 (indexed for inflation) in the prior calendar year will be eligible to make catch-up contributions only on a Roth basis beginning in 2026.... While the proposed regulations will not be effective until six months after they are issued as final regulations, plans are permitted to apply them beginning in 2025."  MORE >>