Mandatory Roth Catch Up related

[Jakyasar]

Hi

As not being a DC person and dealing with very few DC plans, I have a really stupid question as I could not find anything on it.

Owner only plan, owner (over 50 years old) makes 50k in w-2 and makes full deferral plus catch up.

They are required to have Roth catch up, correct?

The plan also needs to be amended to provide Roth deferrals/catch up as well by 1/1/2026, correct?

Sorry if this was asked before.

[Peter Gulia]

Jakyasar seems to describe a situation in which, at least for 2026, no participant will be constrained to make age-based catch-up contributions as Roth contributions because no participant will have had 2025 Social Security wages more than $150,000.

BenefitsLink mavens, if the plan sponsor is confident no participant will be § 414(v)(7)-constrained to make catch-up deferrals only as Roth contributions, do you think it’s safe for such a plan sponsor to omit a Roth-contribution provision?