Just a Minute! on Catch-Up Contribution Final Regulations

September 19, 2025

As we reported in the September 16 Benefits Byte, the U.S. Treasury Department and Internal Revenue Service (IRS) have released final regulations implementing the catch-up contribution rules amended by SECURE 2.0, under which certain plan participants must make contributions on a post-tax “Roth” basis.

The Roth mandate will generally go into effect in 2026, without any further delay, but a reasonable, good-faith interpretation of the rules will be allowed for at least the first year.

In the newest episode of Just a Minute!, Council President Katy Johnson explains why these rules were so eagerly anticipated and how the IRS was responsive to numerous recommendations offered by the Council.

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