The IRS issued final regulations to address several SECURE 2.0 Act provisions for §401(k) and §403(b) retirement plan catch-up contributions [90 F.R. 44527, 9-16-25].
The final regulations are effective November 17, 2025, although they generally apply to contributions in taxable years beginning after December 31, 2026.
The IRS said the final regulations generally follow the proposed regulations that were issued in January (90 F.R. 2645, 1-13-25). However, the IRS made some changes in response to comments it received.
The final regulations address several SECURE 2.0 Act catch-up provisions under IRC §401(k), §403(b), and §414(v). The final regulations include amendments to IRC §401(k) and §403(b) to reflect changes made by §603 of the SECURE 2.0 Act.
The final regulations also amend the regulations under IRC §414(v) to reflect changes to the contribution requirements for certain catch-up eligible participants pursuant to §§109, 117, and 603 of the SECURE 2.0 Act.
To learn more about federal and state laws, regulations, and information to keep your company’s payroll operations in compliance, check out Payroll Source Plus!
Rayna Alexander, Esq., is Editor of Payroll Information Resources for PayrollOrg.
