Tag Archives: Roth

Treasury, IRS issue final regulations on new Roth catch-up rule, other SECURE 2.0 Act provisions

IR-2025-91, Sept. 15, 2025 WASHINGTON —The Department of the Treasury and the Internal Revenue Service today issued final regulations addressing several SECURE 2.0 Act provisions relating to catch-up contributions. (Catch-up contributions are additional contributions under a 401(k) or similar workplace retirement plan for employees who are age 50 or older.) The final regulations include final rules related to a SECURE …

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