{"id":66134,"date":"2025-09-16T08:00:00","date_gmt":"2025-09-16T13:00:00","guid":{"rendered":"https:\/\/taxprocenter.proconnect.intuit.com\/?p=66134"},"modified":"2025-09-15T14:09:09","modified_gmt":"2025-09-15T19:09:09","slug":"irs-final-regulations-roth-catch-up-rule-secure-2-0-act-and-more","status":"publish","type":"post","link":"https:\/\/accountants.intuit.com\/taxprocenter\/practice-management\/irs-final-regulations-roth-catch-up-rule-secure-2-0-act-and-more\/","title":{"rendered":"IRS final regulations: Roth catch-up rule, SECURE 2.0 Act and more"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">The US Department of the Treasury and the IRS recently issued\u00a0<a href=\"https:\/\/www.federalregister.gov\/public-inspection\/2025-17865\/catch-up-contributions\" target=\"_blank\" rel=\"noreferrer noopener\" target=\"_blank\">final regulations<\/a>\u00a0addressing several <a href=\"https:\/\/taxprocenter.proconnect.intuit.com\/tax-law-and-news\/new-secure-act-expands-retirement-savings-opportunities\/\">SECURE 2.0 Act<\/a> provisions relating to catch-up contributions. Catch-up contributions are additional contributions under a <a href=\"https:\/\/www.irs.gov\/newsroom\/401k-limit-increases-to-23500-for-2025-ira-limit-remains-7000\" target=\"_blank\">401(k)<\/a> or similar workplace retirement plan for employees who are age 50 or older. The final regulations include final rules related to a SECURE 2.0 Act provision requiring that catch-up contributions made by certain higher-income participants be designated as after-tax Roth contributions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The final regulations provide guidance for plan administrators to implement and comply with the new Roth catch-up rule, and reflect comments received in response to the proposed regulations issued in January.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The final regulations also provide guidance relating to increased catch-up contribution limits under the SECURE 2.0 Act for certain retirement plan participants, in particular employees between the ages of 60-63 and employees in newly established SIMPLE plans.<\/p>\n\n\n\n<p class=\"has-x-large-font-size wp-block-paragraph\"><strong>Final regulations differ from the proposed regulations<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">While the final regulations generally follow the proposed regulations, changes were made in response to comments received on the proposed regulations. For example, the final regulations permit a plan administrator to aggregate wages received by a participant in the prior year from certain separate common law employers in determining whether the participant is subject to the Roth catch-up requirement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In addition, the final regulations include changes to certain provisions in the proposed regulations, including those relating to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Correction of a failure to comply with the Roth catch-up requirement.<\/li>\n\n\n\n<li>Implementation of a deemed Roth election.<\/li>\n\n\n\n<li>Plans that cover participants in Puerto Rico.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-x-large-font-size wp-block-paragraph\"><strong>Final regulations generally apply in 2027<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The provisions in the final regulations relating to the Roth catch-up requirement generally apply to contributions in taxable years beginning after December 31, 2026. However, the final regulations provide a later applicability date for certain governmental plans and plans maintained under a collective bargaining agreement. The final regulations also permit plans to implement the Roth catch-up requirement for taxable years beginning before 2027 using a reasonable, good faith interpretation of statutory provisions. The final regulations do not extend or modify the administrative transition period provided under\u00a0<a href=\"https:\/\/www.irs.gov\/pub\/irs-drop\/n-23-62.pdf\" target=\"_blank\" rel=\"noreferrer noopener\" target=\"_blank\">Notice 2023-62<\/a>, which generally ends on December 31, 2025.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Source:<\/strong> <a href=\"https:\/\/www.irs.gov\/\" target=\"_blank\">IRS<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Get the information you need to know about recently issued regulations related to the SECURE 2.0 Act.<\/p>\n","protected":false},"author":104275893,"featured_media":50871,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"rkv_reviewed_by_select":[],"rkv_browse_by_id":0,"rkv_cta_id":0,"rkv_optimize_for_pagespeed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"useModifiedDate":false,"customPublishDate":"","customModifiedDate":"","_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"{title}\n\n{excerpt}\n\n{url}","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false,"jetpack_post_was_ever_published":false},"categories":[116807],"tags":[],"intuit_collection":[],"intuit_series":[],"coauthors":[509474241],"class_list":["post-66134","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-practice-management"],"header_image":"","yoast_head":"<!-- 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