Business ❯ Employee Benefits

Retirement Plans

Contribution Limits 401(k) Contributions Employer Contributions Tax Advantages Plan Administration Financial Education 401(k) Features Plan Sponsors Catch-Up Contributions Infonavit Social Security Administration

IRS Finalizes Roth-Only 401(k) Catch-Ups for High Earners With 2026 Transition, 2027 Start

The rule targets employees 50+ with prior-year wages above an IRS threshold, moving their catch-ups to Roth accounts.

IRS Sets 2026 Retirement Plan Limits, Triggers Roth Catch‑Up for High Earners

IRS Finalizes Roth-Only 401(k) Catch-Ups for High Earners Starting in 2026

Final IRS Rules Mandate Roth Treatment for High‑Earner 401(k) Catch‑Ups Starting in 2026

Treasury and IRS Finalize SECURE 2.0 Rules Requiring Roth Catch-Ups for High Earners Starting in 2027