A new federal rule set to take effect January 1, 2026, will require certain high-income workers to make catch-up contributions to their workplace retirement plans on an after-tax Roth basis, ...

On September 16, 2025, the Department of the Treasury (“Treasury”) and the Internal Revenue Service (“IRS”) issued final regulations regarding the provisions of the SECURE 2.0 Act of 2022 (“SECURE 2.0 ...

The Internal Revenue Service has finalized regulations implementing key provisions of the SECURE 2.0 Act, including new requirements for catch-up contributions in workplace retirement plans. The rules ...

In January 2026, the new Roth catch-up rules take effect. The mandate prevents workers over 50 who earned more than $150,000 the prior year from making pre-tax catch-up contributions to their 401(k).

If you’re a high-earning, older worker, the rules for making “catch-up” contributions to a 401 (k) or similar job-based retirement plan have changed. Starting this year, employees age 50 and older ...