Employee Benefits Law Blog
Posted by: Amanda J. Dernovshek, Julie LaVille Hamlet, Mindi M. Johnson and Olivia K. Reid
On September 16, 2025, the Internal Revenue Service released final rules implementing SECURE 2.0 changes to catch-up contributions under certain retirement plans, including 401(k) and 403(b) plans. Employers should be aware of two key changes.
1. Mandatory Roth Catch Up Contributions for High Earners
Employees whose FICA wages from the plan sponsor exceed the applicable indexed threshold during the prior calendar year ($150,000 for 2026) may only make catch-up contributions on a Roth basis. This is an employer level determination based solely on wages paid by the employer ...
Categories: Retirement Plans
