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Big important changes announced by the IRS in 401(k) plans for 2025

November 28, 2024 by

Saving for retirement is becoming a loftier goal every day, and many Americans are entering that new phase of life without enough savings to cover expenses and relying fully on Social Security benefits. This is why Congress has made a few sweeping changes to the country’s retirement system, including several updates to 401(k) plans. These changes aim to help future retirees have a smoother transition between their working lives and retirement.

The changes come in the form of the “Secure 2.0” Act, an update of the original piece, and most of the changes included in it will go into effect in 2025.

Why is this update so important? According to a CNBC survey, which polled about 6,700 adults in early August, roughly 4 in 10 American workers say they are behind in retirement planning and savings, primarily due to debt, not enough income or getting a late start.

This is a discouraging figure, especially considering that 401(k) plans are “the primary way most Americans prepare for retirement”, of we listen to Dave Stinnett, Vanguard’s head of strategic retirement consulting. He also stated that the accounts can work “very, very well” when designed properly, and that seems to be the main issue, they are not properly utilized,

The first relevant change that will be implemented is an increase in catch up contributions. In 2025, employees can defer $23,500 into 401(k) plans, up from $23,000, and those ages 50 and older can make up to $7,500 in catch-up contributions on top of the $23,500 limit.

An additional increase to catch-up contributions will also take place for employees ages 60 to 63. As certified financial planner Jamie Bosse, senior advisor at CGN Advisors in Manhattan, Kansas explains, that this collective will have an additional to $11,250, about a 14% increase in their contributions.

Vanguard’s 2024 How America Saves report, based on data from 1,500 qualified plans and nearly 5 million participants, discovered that only 14% of employees maxed out 401(k) plans in 2023, and only an estimated 15% of workers made catch-up contributions in plans that allowed it during 2023. This sadly means that the increases, though nice in theory, may not be as utilized as experts would like for the general public

Other changes by the Secure 2.0 Act

Another piece fo good news, this time for part-time workers, is that now they will have increased access to 401(k) and 403(b) plans. The change started being implemented in 2024, when employers were required to extend plan access to part-time employees who worked at least 500 hours annually for three consecutive years. In 2025 the threshold drops to two consecutive years.

Stinnett praises the measure, calling it “a very good thing for long-term part-time workers who may have struggled to qualify for 401(k) eligibility.”

Of the 73% of civilian workers that had access to workplace retirement benefits, only 56% participated in these plans, according to the U.S. Bureau of Labor Statistics, which is a very low number considering that they are the main income during retirement. This measure will hopefully rise those numbers

Another important update is that the new 401(k) plans will have mandatory auto-enrollment. This will impact all new plans established after Dec. 28, 2022. They must also include a minimum 3% employee deferral rate.

Alicia Munnell director of the Center for Retirement Research at Boston College emphasizes “Coverage is my thing. It’s important that people have coverage no matter where they go (including from full-time to part-time at the same job). It’s unequivocally a positive step to take. More people will join, and more people will have savings because of that.”

Originally Appeared Here

Filed Under: Income Tax News

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