Audience: Employers

Product: Defined Benefit, Defined Contribution, Hybrid, 457

Contacts: Primary, HR

Date Sent: 9/12/2023

Format: Email


The SECURE 2.0 Act mandated that catch-up contributions must be made on a Roth basis for those earning more than $145,000 beginning after 12/31/2023. In an effort to give employers more time to communicate this change and ensure payroll systems are aligned with new regulations, the IRS recently announced they are delaying implementation of this mandate for two years; it is now effective for tax years beginning after 12/31/2025.

MESR sent an eblast to provide this update along with a few other reminders.


  • A sample can be found here.