McGuireWoods

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IRS Finalizes Rule Forcing High Earners Into Roth 401(k) Catch-Up Contributions

Final Treasury regulations issued September 15, 2025 confirm that workers whose prior-year wages from an employer top $150,000 must make 401(k) catch-up contributions as after-tax Roth money starting in 2026.

September 15, 2025IRS

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