Story perspectives

New IRS Rules Transform Retirement Savings for Older Workers

9/18/2025

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Summary

Story summary

New IRS rules under the SECURE 2.0 Act impact catch-up contributions for U.S. workers aged 50 and older.
From 2027, high earners (over $145,000) must make catch-up contributions on a Roth basis.
Current limits allow $30,500 for those 50+, with $23,000 regular and $7,500 catch-up contributions.
Employers can maintain existing rules until 2027 or adopt the Roth requirement early.
A "super catch-up" provision permits workers aged 60-63 to contribute up to $11,250 in 2025.

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Story summary

New IRS rules under the SECURE 2.0 Act impact catch-up contributions for U.S. workers aged 50 and older.
From 2027, high earners (over $145,000) must make catch-up contributions on a Roth basis.
Current limits allow $30,500 for those 50+, with $23,000 regular and $7,500 catch-up contributions.
Employers can maintain existing rules until 2027 or adopt the Roth requirement early.
A "super catch-up" provision permits workers aged 60-63 to contribute up to $11,250 in 2025.