Just a Minute! SECURE 2.0 Catch-Up Contribution Rules

February 28, 2025

On January 10, the U.S. Treasury Department and Internal Revenue Service (IRS) issued proposed regulations addressing retirement plan “catch-up” contributions under the SECURE 2.0 Act of 2022. Starting in 2026, employees earning more than $145,000 (indexed for inflation) in the prior year must make contributions on a post-tax “Roth” basis.

In this episode of Just a Minute!, President Katy Johnson describes the Council’s recent Benefits Briefing webinar in which Council staff and legal experts discussed key aspects of the proposed regulations. Council members can access a summary of the proposed regulations on the Council website and request a recording of the webinar through the Webinar Archive.

One of the many policy recommendations outlined in our new strategic plan, DESTINATION 2030, is to ensure that regulatory guidance implementing the SECURE and SECURE 2.0 acts is clear, timely and administrable.

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