In September, the IRS finalized regulations giving guidance for the SECURE 2.0 Act of 2022 rule which requires certain participants to contribute contributions on a Roth basis beginning in 2026.  The SECURE 2.0 Act specifies that any 401(k), 403(b) or 457(B) which allows participants to make catch-up contributions must require participants whose compensation exceeds $145,000 for the prior year have contributions designated as Roth contributions.  The $145,000 income limit will be adjusted annually for inflation.