The IRS and the Treasury Department have finalized regulations regarding 401(k) catch-up contributions, particularly addressing the changes brought by the SECURE 2.0 Act. This includes new mandatory Roth catch-up contributions aimed at higher earners. The updated rules clarify the impact of these contributions on retirement savings for older workers and highlight significant tax implications under the new framework. While the regulations have been finalized, there will be no extension for the implementation of these rules, prompting many to consider how these changes will affect their retirement planning.