Tax Planning

IRS Issues Final Regs on Roth Mandatory Catch-ups for High Earners

December 19, 2025

The IRS has finalized regulations under SECURE 2.0 that will impact how certain participants save for retirement. Under this change, employees with prior-year FICA wages above $150,000 will no longer be able to make pre-tax catch-up contributions to their 401(k), 403(b), or…