Home / Agencies / Treasury / 2025-17865
Final Rule

Catch-Up Contributions

Agency
Treasury
Document Number
2025-17865
Published
September 16, 2025
Effective Date
November 17, 2025

Abstract

This document sets forth final regulations that provide guidance for retirement plans that permit participants who have attained age 50 to make additional elective deferrals that are catch-up contributions. The regulations reflect statutory changes made by the SECURE 2.0 Act of 2022, including the requirement that catch-up contributions made by certain catch-up eligible participants must be designated Roth contributions. The regulations affect participants in, beneficiaries of, employers maintaining, and administrators of certain retirement plans.

Federal Register Source

This document is published by the Office of the Federal Register, National Archives and Records Administration. Access the full regulatory text, preamble, and docket comments below.

View Full Text on FederalRegister.gov →

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Frequently Asked Questions

What is the 2025-17865 Federal Register document?
Document 2025-17865 is a Final Rule published by the Department of the Treasury in the Federal Register on September 16, 2025, with an effective date of November 17, 2025. This document sets forth final regulations that provide guidance for retirement plans that permit participants who have attained age 50 to make additional elective deferrals that are catch-up contributions. The regulations reflect statutory changes made by the SECURE 2.0 Act of 2022, including the requirement that catch-up contributions made by certain catch-up eligible participants must be designated Roth contributions. The regulations affect participants in, beneficiaries of, employers maintaining, and administrators of certain retirement plans. View the original at https://www.federalregister.gov/documents/2025/09/16/2025-17865/catch-up-contributions.
Is document 2025-17865 an economically significant rule?
No. Document 2025-17865 is not classified as economically significant under Executive Order 12866. Economically significant rules require OIRA review and are estimated to have impacts of $100 million or more per year.

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