SECURE 2.0 Final Roth Catch-Up Regulations

Posted in Announcements News  |  Tagged 403(b), Catch Up Contributions, Retirement, Roth, Secure Act 2.0

On September 15, the IRS released final regulations under SECURE 2.0 addressing catch-up contributions. The guidance confirms that, starting January 1, 2026, participants whose prior-year Federal Insurance Contributions Act (FICA) wages exceed $145,000 must make catch-up contributions on a Roth basis. Georgetown is implementing updates within GMS to accommodate this requirement. Those who meet the requirements for this provision will be receiving more information later this year.