Seyfarth Synopsis: On September 15, 2025, the Department of the Treasury and the Internal Revenue Service (“IRS”) issued final regulations (“Final Regulations”) implementing key provisions of the ...
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Catch-Up Rules Shift to Roth for Over-50 Earners
A new federal rule set to take effect January 1, 2026, will require certain high-income workers to make catch-up contributions to their workplace retirement plans on an after-tax Roth basis, ...
SECURE Act 2.0 introduces new rules applicable to 401(k) plan catch-up contributions that will take effect in 2026. This Alert provides a brief explanation of catch-up contributions and actions which ...
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