Finance ❯ Retirement Planning ❯ 401(k) Plans ❯ Catch-Up Contributions

SECURE 2.0 Act

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

The change moves taxation to the contribution year for affected savers.

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