Roth catch-up contributions

Taxes September 15, 2025 

The regulations include final rules related to a SECURE 2.0 Act provision requiring that catch-up contributions made by certain higher-income participants be designated as after-tax Roth contributions, the IRS said.

Jason Bramwell

Accounting July 21, 2025 

In a letter sent to Treasury and the IRS earlier this month, the AICPA requested additional guidance related to catch-up contributions designated as Roth contributions within Section 603 of the SECURE 2.0 Act of 2022.

Jason Bramwell