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Friday
Oct102025

What's New? IRS Issues Final Roth Catch-Up Regulations

DateFriday, October 10, 2025 at 9:37AM by AuthorBanking Spectrum

Starting in 2026, employees earning more than $145,000 in prior year FICA wages are required to make 401(k) and 403(b) catch-up contributions as Roth. This mandate requires extensive payroll coordination and planning in order to administer catch-up and Roth deferrals.

See our section in the Gold Book for more details!

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