Roth catch-up wage limit

[Tom]

Ok, the below came from a major record keeper. Please confirm who must contribute catch-up as Roth in 2026 - those with FICA wages of $145,000+ for 2025 or those with $150,000+ in 2025 or 2026? This should be the most simple determination in all of pension regulations but some sources seem to be wrong or misleading in their wording.

Thank you!

[ratherbereading]

Starting January 1, 2026, employees aged 50+ who earned over $150,000 (FICA wages) in the prior year must make all 401(k), 403(b), or 457(b) catch-up contributions on a post-tax Roth basis. 

[CuseFan]

Agreed. 

[401kology]

For context - The reference to $145k was in the regulations but stated that it would be indexed. When the COLA updates were released for the 2026 calendar year, that is when the $150k was set. So if you look it up and its a publication prior to the IRS' published retirement plan limits (Nov 2025) that could be a reason that the $145k is still reflected.