401(k) Plans Compliance Defined Contribution (DC) Plans Employee Benefits Financial Education (U.S.) Legislative Regulatory SECURE 2.0 U.S. Roth Catch-Up Contribution Final Rules: Takeaways for Employers Amanda Wilke, CEBS 29 Jan 202617 Feb 2026 Today’s blog covers final rules issued by the Internal Revenue Service (IRS) on SECURE 2.0 Act provision requiring Roth catch-up contributions to be made by select participants.
