SECURE 2.0: IRS Issues Final Regulations for Roth Catch-Up Contribution Rules

Summary

In this webinar, we focus on the final IRS regulations for the Roth Catch-Up contributions under the SECURE 2.0 Act.

During this session, our speakers walk through:

• Finalized guidance from the IRS.

• Key implications for governmental plans and participants.

• How the regulations impact plan sponsors, including next steps.

SECURE 2.0 is evolving and new guidance continues to be shared. Information presented in this webinar reflects our understanding of the act and provisions at the time it was recorded on Sept. 25, 2025.

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