On September 15, 2025, the Department of Treasury and Internal Revenue Service issued final regulations addressing catch-up contribution rules for 401(k) plans, 403(b) plans, and governmental 457(b) plans under the SECURE 2.0 Act of 2022 (“SECURE 2.0”). Catch-up contributions are additional deferral contributions available to participants who are or will be age 50 or older by the end of a year. The final regulations reflect the following SECURE 2.0 provisions:

“Super” Catch-Up Contributions : A higher catch-up contribution limit applies to employees who attain ages 60-63 during a year, which was first effective for beginning in 2025.

Mandatory Roth Catch-Up Contributions (MRCs) for High Wage Employees : Catch-up eligible employees with wages over $145,000 (indexed for inflation) in the

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