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ARTICLE · 20 NOVEMBER 2025

Final Regulations From Treasury And IRS Implement SECURE 2.0 Act Provisions

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The Department of the Treasury and the Internal Revenue Service (IRS) recently issued final regulations that address and implement various provisions of the SECURE 2.0 Act.

United StatesEmployment and HR
Hall Benefits Law
Hall Benefits Law
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The Department of the Treasury and the Internal Revenue Service (IRS) recently issued final regulations that address and implement various provisions of the SECURE 2.0 Act. One of the major topics in these regulations is the new Roth IRA catch-up rule.

Catch-up contributions are those that employees aged 50 or older make as additional contributions to a 401(k) or another workplace retirement plan. The Roth catch-up rule requires that catch-up contributions by certain participants with higher incomes constitute after-tax Roth contributions. These regulations will allow plan administrators to better comply with the Roth catch-up rule and put it into practice.

The new set of final regulations also addresses increased catch-up contribution limits under the SECURE 2.0 Act for some retirement plan participants. Eligible participants include employees between the ages of 60 and 63 and employees participating in newly-established SIMPLE plans.

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