Wednesday, October 22, 2025

12:00 p.m. to 1:00 p.m. Eastern

11:00 a.m. to 12:00 p.m. Central

10:00 a.m. to 11:00 a.m. Mountain

9:00 a.m. to 10:00 a.m. Pacific

About the Program

The Treasury and IRS have released final regulations implementing key SECURE 2.0 provisions, including the Roth catch-up requirement for high earners and the enhanced "Super Catch-Up" contribution limits for participants ages 60 to 63. These final regulations provide much-needed clarity for plan sponsors and administrators but also raise important questions about plan design and administration.

Join Seyfarth's Employee Benefits team as they break down what the final regulations mean in practice, including:

• How to determine who is subject to the Roth catch-up requirement and apply the FICA wage threshold.
• Key design and administrative approaches for implementing the Roth catch-up requirement, including real-world examples based on different catch-up contribution schemes.
• Correction methods for Roth catch-up contributions.
• Implementation and plan amendment considerations for the new Super Catch-Up limits.

Lisa Loesel, Partner, Seyfarth Shaw LLP

Diane Dygert, Partner, Seyfarth Shaw LLP

Irine Sorser, Partner, Seyfarth Shaw LLP

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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