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October 09, 2025

IRS Issues Final Roth Catch-up Rules and What You Need to Know

Spotlight on Benefits blog

On September 16, 2025, the Internal Revenue Service (IRS) published final rules on the Roth catch-up contribution requirements of SECURE 2.0 Act (Final Rules). Many of the requirements from the proposed rules are retained, although there have been some changes to try and ease plan administrative issues.

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