{"abstract":"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.","action":"Final regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2025/09/16/2025-17865.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"1","title":26}],"citation":"90 FR 44527","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective date: These regulations are effective on November 17, 2025.","disposition_notes":null,"docket_ids":["TD 10033"],"dockets":[{"supporting_documents":[{"title":"REG-101268-24 Public Hearing Agenda","document_id":"IRS-2025-0003-0023"},{"title":"Agenda_ REG-101268-24","document_id":"IRS-2025-0003-0022"}],"agency_name":"IRS","documents":[{"comment_count":0,"comment_start_date":"2025-09-16","updated_at":"2025-09-17T10:01:30.839-04:00","comment_url":"https://www.regulations.gov/commenton/IRS-2025-0003-0025","allow_late_comments":false,"id":"IRS-2025-0003-0025","comment_end_date":null,"regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":2,"id":"IRS-2025-0003","title":"Catch-Up Contributions (REG-101268-24)"}],"document_number":"2025-17865","effective_on":"2025-11-17","end_page":44553,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2025/09/16/2025-17865.xml","html_url":"https://www.federalregister.gov/documents/2025/09/16/2025-17865/catch-up-contributions","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2025-17865?publication_date=2025-09-16","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2025-09-16/2025-17865/mods.xml","not_received_for_publication":null,"page_length":27,"page_views":{"count":76855,"last_updated":"2026-11-10 12:15:05 -0500"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2025-09-16/pdf/2025-17865.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2025-17865.pdf?1757940316","publication_date":"2025-09-16","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2025/09/16/2025-17865.txt","regulation_id_number_info":{"1545-BR11":{"issue":"202504","html_url":"https://www.federalregister.gov/regulations/1545-BR11/secure-2-0-act-updates-to-catch-up-contribution-rules-under-section-414-v-","title":"SECURE 2.0 Act Updates to Catch-up Contribution Rules Under Section 414(v)","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202504&RIN=1545-BR11&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BR11"],"regulations_dot_gov_info":{"supporting_documents":[{"title":"REG-101268-24 Public Hearing Agenda","document_id":"IRS-2025-0003-0023"},{"title":"Agenda_ REG-101268-24","document_id":"IRS-2025-0003-0022"}],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BR11/secure-2-0-act-updates-to-catch-up-contribution-rules-under-section-414-v-","title":"SECURE 2.0 Act Updates to Catch-up Contribution Rules Under Section 414(v)"},"comments_count":0,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2025-0003","supporting_documents_count":2,"docket_id":"IRS-2025-0003","document_id":"IRS-2025-0003-0025","regulation_id_number":"1545-BR11","title":"Catch-Up Contributions (REG-101268-24)","checked_regulationsdotgov_at":"2025-09-18T15:55:04Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":44527,"subtype":null,"title":"Catch-Up Contributions","toc_doc":"Catch Up Contributions","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":90}