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Insights
SECURE 2.0 Resource Center
MissionSquare is your partner in navigating the provisions of the SECURE 2.0 Act of 2022 and optimizing its impact for your employees.
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On Sept. 15, 2025, the IRS issued final regulations for the Roth Catch-Up Contribution rules. Information in our resources may not yet incorporate final regulations.
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Actions for Employers To Take
Take these actions now to align your plan with SECURE 2.0 provisions.
Which Provisions Are Effective Now?*
The timing of the new provisions varies. Here's a breakdown of what's in effect and what's ahead.
Effective Now
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- RMD age increases
- RMD excise tax reduction
- Eliminate the 457(b) "First day of the month" rule
- Qualified federally declared disaster relief – distributions
- Exclusion (up to $3,000) for health insurance payments for retired public safety
- Expansion of 10% additional tax exception for public safety officers at age 50
- Self-certification for hardship and unforeseeable emergency distributions
- Exemption of pre-death RMDs from Roth accounts
- Surviving spouse treated as the employee
- Penalty-free withdrawals for individuals in case of domestic abuse
- EPCRS: Safe harbor for corrections of automatic deferral failures
- Treatment of student loan payments as elective deferrals for purposes of matching contributions
- $1,000 emergency withdrawal for certain emergency expenses
- Emergency savings accounts linked to individual account plans
- Updating dollar limits for mandatory distributions
- Exemption for certain auto-portability transactions
- Rollovers from 529 plans to Roth IRAs
Effective 2025 and Later
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- Catch-up contributions must be made on a Roth basis
- Higher age-based catch-up contribution limit for Ages 60-63
- EPCRS: Expansion
- Reduced service requirement for long-term, part-time employees
- Saver’s Credit and promotion of Saver’s Credit
- Plan amendments
*Effective dates are generalized for illustrative purposes and vary depending on the provision.
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