Data / Federal rules / 2025-17865
Catch-Up Contributions
The Internal Revenue Service published this final rule in the Federal Register on September 16, 2025. It took effect on November 17, 2025.
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What the agency says
This document sets forth final regulations that provide guidance for retirement plans that permit participants who have attained age 50 to make additional elective deferrals that are catch-up contributions. The regulations reflect statutory changes made by the SECURE 2.0 Act of 2022, including the requirement that catch-up contributions made by certain catch-up eligible participants must be designated Roth contributions. The regulations affect participants in, beneficiaries of, employers maintaining, and administrators of certain retirement plans.
Key facts
- Document number
- 2025-17865
- Type
- Final rule
- Action
- Final regulations
- Agency
- Treasury Department; Internal Revenue Service
- Published
- September 16, 2025
- Takes effect
- November 17, 2025
- Dates
- Effective date: These regulations are effective on November 17, 2025.
- Docket
- TD 10033
- Regulation ID (RIN)
- 1545-BR11
- Code of Federal Regulations
- 26 CFR 1
- Topics
- Income taxes; Reporting and recordkeeping requirements
- Pages
- 27
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Everything from the Internal Revenue Service · Rules on income taxes · Rules on reporting and recordkeeping requirements · Published in September 2025
Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.