PODCAST: Williams Mullen's Benefits Companion - Big Changes to Catch-Up Contributions in 2025
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Correcting Health Savings Account Contribution Errors
This article is intended to explain how the updated maximum dollar limits work across multiple defined contribution retirement plans. In addition to contribution limits, the IRS recently updated the 401(a)(17) compensation...more
For plan sponsors with a pre-approved 401(k) plan document that contains a discretionary matching contribution, there is a new compliance requirement. This new requirement is a result of the IRS-required Cycle 3 Restatement...more
Recently, we reported here on the new cost-of-living adjusted limits for qualified retirement plans published by the IRS in Notice 2025-67 (the “Notice”). In addition to the normal annual adjustments we previously reported...more
The IRS on Nov. 17, 2025, announced the cost-of-living adjustments for limitations applicable to employee benefit plans under the Internal Revenue Code (the Code) for 2026, including an unexpected increase to the Roth...more
The IRS rolled out its 2026 retirement plan dollar limits on Nov. 13, marking the final regulatory release of annual adjustments that will impact all kinds of employee benefits next year. Since these updates are scattered...more
The calculation parameters for social insurance are updated annually and adjusted to income trends. Effective January 1, 2026, the Social Security Calculation Parameters Regulation 2026, as approved by the Federal Cabinet on...more
With the end of the government shutdown, the IRS has announced the 2026 annual dollar limitations for retirement plans based on the applicable cost-of-living adjustment guidelines, with increases in some of the limits....more
With the budget impasse resolved, federal agencies are back to work and government employees have returned to their posts. The Internal Revenue Service returned and brought us the long-awaited list of updated lists for...more
The IRS recently announced the following cost-of-living adjusted limits for qualified retirement plans in 2026: Annual compensation limit used in calculating a participant’s benefit accruals: increased to $360,000....more
The Internal Revenue Service (IRS) has announced 2026 dollar limits on benefits, contributions, and recognizable compensation. The Internal Revenue Code (Code) affords tax benefits for employers that sponsor qualified plans...more
The Commissioner of Internal Revenue announced the 2026 dollar limitations for benefits and contributions that apply to retirement plans. The Social Security Administration increased the Social Security taxable wage base....more
Annually, the IRS releases updated indexed limits and cost of living adjustments for the upcoming tax year, impacting corners of the Internal Revenue Code from income tax deduction rates to retirement plan contribution...more
On September 16, 2025, the U.S. Department of the Treasury and Internal Revenue Service (IRS) issued final regulations implementing the Roth catch-up contribution provisions of the SECURE 2.0 Act of 2022. These provisions...more
As we peer into the not-too-distant horizon of 2026, the forecasted changes to 401(k) contribution rules demand the attention of every plan sponsor, fiduciary, and serious saver. These aren’t cosmetic tweaks — they represent...more
On October 9th, the IRS announced several inflation adjustments for 2026, including adjustments to the annual contribution and carryover limits for healthcare flexible spending accounts and the monthly limit for qualified...more
On September 16, 2025, the Department of the Treasury (“Treasury”) and the Internal Revenue Service (“IRS”) issued final regulations regarding the provisions of the SECURE 2.0 Act of 2022 (“SECURE 2.0”) that relate to...more
Join Robert Morris Esq., a Shareholder in Stark & Stark’s Trusts & Estates Department, for a free webinar exploring retirement accounts (IRAs, 401(k)s, 403(b)s, and more) and the impact of the SECURE 2.0 Act. Topics will...more
The Internal Revenue Service (IRS) recently released Revenue Procedure 2025-32, which increases the health flexible spending account (FSA) salary reduction contribution limit to $3,400 for plan years beginning in 2026, an...more
Recently signed tax legislation includes several beneficial changes to Achieving a Better Life Experience (ABLE) accounts, a potentially useful and tax-efficient savings tool available through state-run programs for...more
On September 15, 2025, the Department of the Treasury and the Internal Revenue Service (“IRS”) issued final regulations (“Final Regulations”) implementing key provisions of the SECURE 2.0 Act, including the Roth catch-up...more
As Massachusetts employers look ahead to 2026, the Department of Family and Medical Leave (DFML) has released its annual updates to the Paid Family and Medical Leave (PFML) program. While the maximum weekly benefit will...more
It’s that time of year again – employers are gearing up for the administrative marathon known as open enrollment season, when employees revisit their benefit plan choices for the upcoming plan year. This critical period...more
On September 15, 2025, the Internal Revenue Service (IRS) issued final regulations implementing provisions of the SECURE 2.0 Act related to age 50 catch-up contributions under employer-sponsored retirement plans....more
On September 15, 2025, the IRS unveiled final regulations requiring retirement plan sponsors to designate age 50 catch-up contributions as Roth contributions for participants with annual FICA wages greater than $145,000 (as...more
In a previous article, we outlined the IRS’ proposed regulations implementing Section 603 of the SECURE 2.0 Act, which requires certain high earners to make catch-up contributions on a Roth basis beginning in 2026. ...more