SECURE 2.0

It seems to make sense to follow up last week’s Roth Catch-Up article with a discussion of the other major change to the catch-up rules under SECURE 2.0. This time, we are talking about the enhanced catch-up contribution opportunity for participants aged 60 through 63.   As employees get older Read more

Beginning with the 2026 calendar year, some of the higher-paid employees are not permitted to make age 50+ catch-up contributions on a pre-tax basis. This means that these participants are required to make any catch-up contributions on a Roth basis. This rule applies to both 401(k) and 403(b) plans. Before Read more