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IRS & Treasury Issue Final Regulations on Roth Catch-Up Contributions Under SECURE 2.0

global Tax

IRS & Treasury Issue Final Regulations on Roth Catch-Up Contributions Under SECURE 2.0

Taxpayers take note: the IRS and Treasury have issued final regulations, requiring certain higher-income workers’ 401(k) catch-up contributions to be Roth starting in 2027, along with guidance on new limits and plan administration.

By Paul Nadeau, Jr. October 09, 2025