Final rules issued on catch-up contributions under SECURE 2.0 Act On September 15, 2025, the IRS and U.S. Department of the Treasury issued final regulations under the SECURE 2.0 Act that will impact how catch-up contributions are handled for certain retirement plan participants. These updates, outlined in IRS Notice IR-2025-91, carry important implications for employers … Continue reading Final Roth Catch-Up Contribution Rules: What Employers Need to Know