Updated November 14, 2025 NOTE: In Notice 2023-62, published on Aug 25, 2023, the IRS delayed the effective date of this requirement to 2026. Final regulations published September 16, 2025 are effective in 2027. Until 2027, employers must operate using…
SECURE 2.0: Increased Catch-up Limits for Employees Aged 60-63
Updated November 14, 2025 SECURE 2.0 introduced two significant changes to employee catch-up contributions: one requires catch-ups made by high-earning individuals to be Roth (after-tax), and the other increases catch-up amounts for individuals aged 60-63. Background Retirement plans…