Secure 2.0, Section 109 change effective Jan. 1, 2025

HRS Benefits wants to make you aware of upcoming voluntary retirement plan contributions changes under the Secure 2.0 Act, Section 109 effective Jan. 1, 2025. Section 109 allows for a higher catch-up limit that will be applicable to our voluntary retirement plans. At WSU these plans are the 457b Deferred Compensation Plan (DCP) through Department of Retirement Systems (DRS) and the 403b Voluntary Investment Plan (VIP) through TIAA. Those who will be able to take advantage of this change are employees who will be between the ages of 60 and 63 as of Dec. 31, 2025.

Additional information will be communicated and posted on the Voluntary Retirement Plans website after the IRS releases 2025 retirement plan contribution limits.

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