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title: IRS Guidance on Roth Catch-Up Contributions | World
description: On August 25, 2023, the IRS issued new guidance announcing an administrative transition period for the new Roth catch up requirement that extends until 2026.
image: https://worldadvisors.com/hubfs/IRS%20Guidance%20Roth%20Contribution.jpg
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# IRS Guidance on Roth Catch-Up Contributions

 August 28, 2023

 Categories:

- [Retirement Plan Administration,](https://worldadvisors.com/blog/employer/tag/retirement-plan-administration)
- [Legislation and DOL Updates,](https://worldadvisors.com/blog/employer/tag/legislation-and-dol-updates)

On August 25, 2023, the IRS issued new guidance announcing an administrative transition period for the new Roth catch-up requirement that extends until 2026. This IRS announcement is included in the [IRS Notice 2023-62](https://www.irs.gov/pub/irs-drop/n-23-62.pdf) and is now posted on [IRS.gov](https://www.irs.gov/newsroom/irs-announces-administrative-transition-period-for-new-roth-catch-up-requirement-catch-up-contributions-still-permitted-after-2023). This notice provides initial guidance for section 603 of the SECURE 2.0 Act, enacted in December 2022. Under that provision, starting in 2024, the new Roth catch-up contribution rule applies to an employee who participates in a 401(k), 403(b), or governmental 457(b) plan and whose prior-year Social Security wages exceeded $145,000.

The IRS announcement said the administrative transition period will help taxpayers transition smoothly to the new Roth catch-up requirement and is designed to facilitate an orderly transition for compliance with that requirement. The notice also clarifies that the SECURE 2.0 Act does not prohibit plans from permitting catch-up contributions, so plan participants who are age 50 and over can still make catch-up contributions after 2023.

 For more information, check out the [IRS announcement](https://www.irs.gov/newsroom/irs-announces-administrative-transition-period-for-new-roth-catch-up-requirement-catch-up-contributions-still-permitted-after-2023) or full [Notice 2023-62](https://www.irs.gov/pub/irs-drop/n-23-62.pdf). 

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