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IRS Delays Roth Catch-Up Deadline to 2026

Aug 28, 2023

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, specializing in employee benefits, tax and ERISA issues for domestic and international clients. He is a member of the American Institute of Certified Public Accountants and NY State Society of CPAs.

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