SECURE Act 2.0: IRS Issues Final Regulations on Catch-Up Contributions

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SECURE Act 2.0: IRS Issues Final Regulations on Catch-Up Contributions
Gould & Ratner

[Guidance Overview]
Nov. 13, 2025

"Sponsors will need to amend plan documents implementing the Roth catch-up rule no later than December 31, 2026 ... With respect to safe harbor 401(k) plans, the IRS indicated that a midyear plan amendment implementing this feature does not constitute a prohibited midyear change that would jeopardize safe harbor status." MORE >>

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