IRS Offers Two-Year Transition Period for Roth Catch-Up Contributions Post-SECURE 2.0

The IRS has provided transition relief for retirement plans that allow taxpayers to make catch-up contributions. Under SECURE 2.0, catch-up contributions for high earning taxpayers are required to be made as Roth contributions. However, the IRS has delayed the effective date of this provision until at least 2026. Therefore, all catch-up contributions will be treated as valid even if they are made as non-Roth contributions for high income taxpayers in 2023025. For more information on the rules governing catch-up contributions, visit Tax Facts Online. : Q 3761. Note: Q is updated.