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ARTICLE · 30 OCTOBER 2025

Benefits Counselor - October 2025

Reinhart, Boerner, Van Deuren SC
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On September 16, 2025, the Internal Revenue Service (IRS) published final regulations regarding changes to catch‑up contributions under the SECURE 2.0 Act of 2022 (SECURE 2.0).

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Employee Benefits Group
Employee Benefits Group
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Retirement Plan Updates

IRS Issues Final Rule Addressing Catch-Up Contributions Under SECURE 2.0

On September 16, 2025, the Internal Revenue Service (IRS) published final regulations regarding changes to catch‑up contributions under the SECURE 2.0 Act of 2022 (SECURE 2.0). The regulations address implementation of SECURE 2.0's "super catch‑up" contribution limits and the requirement that catch‑up contributions for certain higher‑income participants be designated as Roth contributions. Most plans have until January 2027 to comply (later for certain collectively bargained or government plans). Prior to 2027, a reasonable, good‑faith interpretation standard applies with respect to administration. For additional detail, see our article, Final IRS Regulations Address Catch‑Up Contributions under SECURE 2.0.

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