SECURE Act 2.0 Rules for Gold IRAs in California

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Last updated: August 9, 2026 · By Gold California Editorial

The SECURE 2.0 Act of 2022 rewrote the rulebook for retirement accounts. Most of the changes apply to the wrapper, not to the asset inside it, so they hit a self-directed gold IRA the same way they hit any other IRA. This page tracks the sections that matter for a California saver moving a workplace plan or pension refund into physical metal.

It also flags where California law parts ways with federal law. Every figure links to an IRS, CalPERS, or FTB source.

What is the SECURE 2.0 Act, in plain terms?

SECURE 2.0 is the shorthand name for Division T of the Consolidated Appropriations Act of 2023, signed on December 29, 2022. It builds on the 2019 SECURE Act and touches almost every part of the retirement code, from RMD ages to Roth options to catch-up contributions and small-business plan design.

Three sets of changes reshape the gold IRA decision. The first shifts when you must start taking money out (RMDs). The second changes how much you can put in near retirement (catch-ups). The third forces certain contributions into a Roth (after-tax) bucket rather than a traditional (pre-tax) bucket. Together, these signals shift the timing of when a workplace-to-IRA rollover makes sense, without changing the mechanics of the rollover itself.

Worth knowing: a gold IRA is still a self-directed IRA. Nothing in SECURE 2.0 blesses or bans physical metal as an IRA asset. The 26 U.S.C. Section 408(m) rules on approved metals, home-storage bans, and IRS-approved trustees are untouched.

Section 107: RMD start age 73 today, 75 in 2033

Before SECURE 2.0, the required minimum distribution start age was 72 for owners reaching 70.5 after 2019. Section 107 raised that age to 73 for anyone reaching 72 after December 31, 2022, and set a further increase to 75 for people born in 1960 or later, effective 2033.

The IRS states the current rule plainly: "You generally have to start taking withdrawals from your IRA, SIMPLE IRA, SEP IRA, or retirement plan account when you reach age 73" (source: IRS, Retirement topics: RMDs). Your required beginning date is April 1 of the year following the year you turn 73.

For a California gold IRA owner, that later start age gives an extra year of tax-deferred growth before the first RMD must leave the account. It also shifts the year that the metal must be valued and, if the account holds only physical metal with no cash, either sold or distributed in kind to satisfy the RMD amount.

Section 325: no lifetime RMDs on Roth 401(k) balances

Roth IRAs have never had lifetime required distributions for the original owner. Designated Roth accounts inside a 401(k) or 403(b) used to have them, which pushed many workers to roll their Roth 401(k) into a Roth IRA at age 72 just to avoid the RMD.

SECURE 2.0 Section 325 aligned the two. From 2024, the IRS confirms that "You're not required to take withdrawals from Roth IRAs, or from Designated Roth accounts in a 401(k) or 403(b) plan while the account owner is alive" (source: IRS, Retirement topics: RMDs).

The practical effect for a California saver is that a Roth 401(k) rollover into a Roth gold IRA no longer needs to be timed against an RMD deadline. You can keep the Roth 401(k) inside the plan past age 73 without triggering a required withdrawal, then roll it to a Roth gold IRA when the plan or your fee math tells you to move.

Section 109: super catch-up for ages 60 to 63

Section 109 added a higher catch-up window for savers in a narrow age band. For workers ages 60, 61, 62 and 63 who participate in a 401(k), 403(b), governmental 457(b) plan, or the federal Thrift Savings Plan, the catch-up contribution ceiling steps up above the standard age-50 amount.

The IRS 2026 release states: "Under a change made in SECURE 2.0, a higher catch-up contribution limit applies for employees aged 60, 61, 62 and 63 who participate in these plans. For 2026, this higher catch-up contribution limit remains $11,250 instead of the $8,000 noted above" (source: IRS, 2026 retirement plan and IRA limits).

Stacked on the $24,500 base 2026 elective deferral, that pushes the total employee ceiling for a 60-to-63-year-old to $35,750 per year. Once you turn 64, the ceiling drops back to the standard $32,500 (base plus $8,000 catch-up). The IRA catch-up rules are unchanged: the IRA age-50 catch-up is $1,100 in 2026, for a total IRA ceiling of $8,600.

Section 603: Roth-only catch-up above $145,000 in 2026

Section 603 is the SECURE 2.0 rule most likely to change how a California high earner funds a workplace plan. It requires that catch-up contributions from certain older employees be treated as Roth (after-tax) rather than traditional (pre-tax).

IRS Notice 2023-62 states the trigger: an eligible participant "whose wages (as defined in section 3121(a)) for the preceding calendar year from the employer sponsoring the plan exceed $145,000" (source: IRS Notice 2023-62). The IRS granted a 2-year transition period, so the mandatory-Roth treatment applies from 2026 for calendar-year plans.

In plain terms: from 2026, a California saver age 50 or older whose Social-Security wages from the plan sponsor topped $145,000 in the prior year cannot make a pre-tax catch-up. The catch-up must go into the Roth bucket. The base deferral is unaffected. The $145,000 figure is indexed and applies per-employer, not household.

Section 604: employer match as Roth option

Section 604 is optional for the employer. Where a 401(k), 403(b), or governmental 457(b) plan document allows it, employees can elect to receive employer matching or nonelective contributions as Roth (source: IRS Notice 2024-02).

A Roth employer contribution is fully vested when made and is included in the employee's gross income for the year of the contribution. It sits in a Designated Roth account inside the plan, grows tax-free, and follows the Section 325 rule of no lifetime RMD for the owner.

Not every plan offers the choice; some have not amended their plan documents. Ask your HR or plan administrator whether the option exists before you assume it does. For a California saver who intends to later roll a Roth 401(k) into a Roth gold IRA, choosing the Roth match at the source keeps everything in the same tax bucket.

Section 601: SIMPLE and SEP Roth IRAs

Small-business plans got their own Roth option under Section 601. Since tax years beginning after 2022, SIMPLE IRAs and SEP IRAs may permit contributions to be made on a Roth (after-tax) basis, if the plan document allows (source: IRS Notice 2024-02, referencing "section 601 (SIMPLE and SEP Roth IRAs)").

This matters for self-employed Californians and for employees of small firms that use these plans. A Roth SEP IRA or Roth SIMPLE IRA held on the same self-directed platform as a Roth gold IRA lets a saver funnel after-tax contributions into physical metal without a separate rollover, once eligibility rules are met. Read SEP IRA to gold IRA in California and SIMPLE IRA to gold IRA in California for the account-level detail.

Where California conformity breaks with federal

California does not automatically conform to every federal retirement update. The Franchise Tax Board publishes a running list, and the SECURE 2.0 indexed IRA catch-up is one of the places where the two systems diverge.

FTB Publication 1005 states: "California law does not conform to these federal provisions. Any amount contributed that exceeds the contribution amount allowed for California may need to be included in income for California purposes" (source: FTB Publication 1005). The IRA catch-up rose to $1,100 for 2026 federally under SECURE 2.0. California's baseline for the catch-up deduction remains $1,000.

The gap is small in dollar terms, but it matters at year-end. A California saver who contributes the full federal catch-up may need to add the difference back to state income on Schedule CA. This is a filing task, not an investment task; consult your tax advisor for your specific situation and file Form 3805P where applicable for any early distribution.

Sources: IRS Notice 2023-62 (Section 603); IRS Notice 2024-02 (Sections 601 and 604); IRS 2026 retirement plan and IRA limits (Section 109); IRS Retirement topics: RMDs (Sections 107 and 325). Checked 2026.

CalPERS, CalSTRS, and UC beneficiaries

California public-pension members feel SECURE 2.0 mostly at the RMD line. A monthly defined-benefit pension itself cannot roll into an IRA. Only an eligible rollover distribution can, and CalPERS states the same age-73 rule the IRS does.

CalPERS confirms: "Federal and state law requires members to receive a required minimum distribution (RMD) upon reaching age 73 on or after January 1, 2023" (source: CalPERS, Refund Member Contributions). The plan applies 20% mandatory federal withholding on the taxable portion paid directly to you and offers a 2% optional California withholding.

The rollover mechanics themselves are unchanged. After you permanently separate from service, a CalPERS or CalSTRS refund of your member contributions is an eligible rollover distribution that can move custodian to custodian into an IRA (source: CalSTRS Refund Application). See CalPERS to gold IRA rollover and CalSTRS to gold IRA rollover for the paperwork detail.

UC Retirement Plan members in the 1976 Tier may have a Lump Sum Cashout option; the 2013 and 2016 Tiers do not (source: myUCretirement). SECURE 2.0 does not change UC eligibility; it only shifts the RMD timing for a rolled account after age 73.

How to plan a gold IRA move under SECURE 2.0

The SECURE 2.0 changes shift timing signals more than they change mechanics. The steps below trace how a California saver typically reads those signals before starting a rollover into a self-directed gold IRA.

1. Check your birthday against the RMD table. If you turn 73 this year, your required beginning date is April 1 of next year. Section 107 sets the age; the plan or custodian sets the calculation. Your first RMD is fixed before any rollover math starts.
2. Confirm which bucket each contribution sits in. Traditional and Roth balances follow different RMD rules under Section 325. A Roth 401(k) balance can stay in the plan past 73; a traditional balance triggers the RMD line.
3. If you are 60 to 63, price the super catch-up decision. Section 109 lets you push $35,750 into a 2026 401(k) plan. That capacity may make an inside-the-plan year more attractive than an early rollover.
4. If your prior-year plan wages exceed $145,000, plan for Roth catch-ups from 2026. Section 603 forces catch-ups into the Roth bucket at that wage level. Ask HR to confirm the plan is compliant so your election lands correctly.
5. Ask HR whether the plan offers a Roth match. Section 604 is optional. If your plan does not yet allow the Roth match election, the choice never appears on your election form.
6. Decide the eligible rollover source. Match the source (401(k), 403(b), IRA, SEP, SIMPLE, TSP, or CalPERS/CalSTRS refund) to a compatible destination IRA. Roth stays Roth; pre-tax stays pre-tax.
7. Open the self-directed gold IRA with a custodian. The custodian holds legal title, handles IRS reporting, and coordinates with the depository. You direct the choices; you never take personal possession of the metal.
8. Request a direct rollover, custodian to custodian. A direct transfer avoids the 60-day deadline and the 20% mandatory federal withholding that hits plan payouts made to you.
9. Fund the metal purchase and confirm depository intake. Buy IRS-approved metal (gold .995, silver .999, platinum or palladium .9995, or American Eagles under the U.S.-coin carve-out) and confirm the depository has taken possession before you close out any paper trail.

When SECURE 2.0 provisions do not help you

SECURE 2.0 is a set of tools, not a strategy. For several California savers, none of these sections change the calculus on a gold IRA, and it is honest to name that plainly.

• You are already past 73 and need income. The later RMD age helped people who had not yet started. If you are 74 today and drawing from the account for living expenses, Section 107 gives you nothing new.
• You have no workplace plan. Sections 109, 603, and 604 all attach to a 401(k), 403(b), or governmental 457(b). If your only retirement account is an IRA, only the IRA changes (RMD age, catch-up indexing) matter.
• Your plan has not adopted the optional Roth match. Section 604 is discretionary. If HR confirms your plan document has not been amended, the option is not available to you regardless of what the statute allows.
• Your California catch-up is already at $1,000. The federal indexed catch-up will not reduce your California tax bill because FTB Publication 1005 does not conform. Contributing the extra $100 is a federal-only benefit for the state layer.
• You would trigger the 12.5% early-withdrawal stack. SECURE 2.0 did not change the 10% federal or the 2.5% California additional tax on distributions before age 59.5. Nobody can predict where metal prices will go, and rushing a rollover to fund a purchase is rarely the right move.

If one of these describes you, slowing down is the sensible call. Read the linked FTB and IRS pages, ask your tax advisor how the specific section applies to your return, and decide from there.

SECURE 2.0 California gold IRA questions, answered

Does SECURE 2.0 change the rules for what a California gold IRA can hold?

No. SECURE 2.0 changed contribution, catch-up, and distribution rules for retirement accounts in general. It did not amend 26 U.S.C. Section 408(m), which defines IRS-approved metals, the fineness standards (gold .995, silver .999, platinum or palladium .9995), and the U.S.-coin carve-out that admits American Gold and Silver Eagles. Home storage remains banned for the IRA metal itself.

When do I have to start taking RMDs from a California gold IRA under SECURE 2.0?

Age 73 today, under Section 107. Your required beginning date is April 1 of the year following the calendar year you reach age 73. The start age rises to 75 in 2033 for people born in 1960 or later. Roth IRAs and Roth 401(k) balances have no lifetime RMD for the original owner, under Section 325.

If I earn more than $145,000, must my 401(k) catch-up be Roth in California?

From 2026, yes, when your prior-year Social-Security wages from the plan sponsor exceed $145,000. IRS Notice 2023-62 confirms the Section 603 trigger and delayed enforcement to 2026 through a 2-year administrative transition. The base deferral is unaffected. Ask HR to confirm your plan is compliant so your election lands correctly.

What is the 2026 super catch-up amount for ages 60 to 63?

$11,250, per the IRS 2026 retirement plan and IRA limits release. Added to the $24,500 base elective deferral, that makes the total 2026 employee ceiling $35,750 for a saver in the 60-to-63 window. Once you turn 64, the ceiling drops back to $24,500 plus the standard $8,000 age-50 catch-up.

Can a CalPERS refund still roll into a gold IRA under SECURE 2.0?

Yes, after permanent separation from service. The refund of your member contributions is an eligible rollover distribution and can move custodian to custodian to a self-directed IRA. SECURE 2.0 did not change CalPERS eligibility. It only aligned the RMD age at 73 for the rolled account, per the CalPERS refund page.

Does California conform to the SECURE 2.0 indexed IRA catch-up?

No. FTB Publication 1005 states that California law does not conform to these federal provisions, so the CA catch-up baseline remains $1,000 while the federal figure is $1,100 for 2026. Any excess contribution may need to be added back to California income. File Form 3805P where an early distribution is involved and consult your tax advisor for your specific case.

Can my employer match go into a Roth gold IRA?

Not directly. Section 604 lets the employer match land inside a Designated Roth account within the plan, if the plan document allows. When you later separate from the employer, you can roll that Designated Roth balance into a Roth IRA, including a Roth self-directed IRA that holds physical metal. The rollover follows the standard Roth-to-Roth path.

Do I still owe the 2.5% California early-withdrawal tax after SECURE 2.0?

Yes. SECURE 2.0 did not change California's additional 2.5% tax on early distributions before age 59.5, reported on FTB Form 3805P, which stacks on the federal 10% under IRS Publication 590-B. The combined additional tax is 12.5% before any ordinary income tax. This is an illustration, not tax advice; consult your tax advisor for your situation.