NAGDCA Seeks More Time for Government Plans to Implement SECURE 2.0 Roth Catch-Up Rule
The National Association of Government Defined Contribution Administrators (NAGDCA) has renewed its call for more time to comply with SECURE 2.0’s Section 603, one of the law’s most complicated provisions requiring certain catch-up contributions to be made as Roth contributions.
In a letter to Treasury and the IRS, NAGDCA requested that governmental plans receive the same implementation relief granted to collectively bargained plans earlier this year. While the IRS previously delayed the effective date to December 31, 2025, NAGDCA says that government plans face added hurdles, including state law updates, payroll system modifications, and collective bargaining adjustments.
“Although governmental plans have been working diligently to be ready for 2026, because final regulations have not been issued, many are waiting on final regulations to complete their implementation steps,” wrote NAGDCA executive director Matt Petersen.
The group warned that without further extensions, some government plans may be forced to suspend catch-up contributions altogether until compliance systems are in place.
