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IRS Issues Roth Catch-Up Contribution Rules for Highly Paid Participants
On September 16, 2025, the Internal Revenue Service (IRS) released a final regulation providing guidance on how plan sponsors should implement a requirement under the SECURE 2.0 Act for catch-up contributions in retirement plans. For plan participants whose Federal Insurance Contributions Act (FICA) wages for the prior year exceed $145,000 (adjusted for cost-of-living in future years), the law requires that catch-up contributions be made to a plan on a Roth basis only—no pre-tax option is available. This requirement applies to 401(k) plans, 401(a) plans, 403(b) plans, and 457(b) plans.
