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On September 22, 2025, NAGDCA hosted a special webinar to review the IRS’s final regulations on catch-up contributions under SECURE 2.0. Executive Director Matt Petersen and David Levine (Groom Law Group) discussed key provisions for governmental plans, including:

  • The $145,000 FICA wage threshold and Roth requirement
  • Clarifications on 457(b) special catch-up rules
  • Implementation timelines and transition relief for public plans
  • Correction methods and coordination with payroll providers and recordkeepers
  • Practical next steps for plan sponsors
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  • September 24, 2025 Create Date
  • September 25, 2025 Last Updated
Final Catch-Up Contribution Regulations for Government Plans (Secure 2.0)