IRS Delays Roth Catch-Up Deadline to 2026
- Published
- Aug 28, 2023
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On Friday August 25, the Internal Revenue Service announced an administrative delay period that effectively extends the deadline for adding Roth catch-up contributions under the SECURE 2.0 Act until at least January 1, 2026.
Specifically, the announcement provides that, until 2026, catch-up contributions will satisfy the requirements under SECURE 2.0, even if the contributions made for those making more than $145,000 from their employer in the prior year are not designated as Roth contributions as required by SECURE 2.0.
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Peter Alwardt
Peter Alwardt is a partner and the National Tax Leader of Employee Benefit Plans with over 30 years of consulting experience. He specializes in employee benefits, tax, and ERISA issues for domestic and international clients.
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