Question: Can you provide clarification on the SECURE Act 2.0 mandatory Roth catch-up provision for high earners?
Answer: In 2026, mandatory Roth catch-up contributions for high-earning employees age 50 or older will become effective. Specifically, if an individual’s FICA wages from the same employer sponsoring the plan exceeded $145,000 in the prior calendar year (indexed annually), then any “catch up” contributions they elect must be made on an after tax Roth basis for 401(k), 403(b) or governmental 457(b) plans. If a plan does not have an existing Roth provision, they are not required to add it, but they will not be able to allow those employees to use the existing catch-up contribution provision in the plan.
