Catch-Up Contributions: What You Need to Know for 2026

National Association of Plan Advisors [NAPA]

Treasury has finalized key rules governing catch-up contributions—especially the requirement that certain high-earning participants make their catch-ups on a Roth basis beginning January 1, 2026. This webcast will review the recently finalized regulations and provide practical guidance your plan sponsors want to know to ensure compliance. 

Learning Objectives:

1. Identify who is subject to the new Roth catch-up requirement
2. Explain the changes to catch-up and “super catch-up” contribution limits and how those integrate with the Roth requirement
3. Describe administrative pitfalls plan sponsors need to understand

Speakers:

Kelsey Mayo, Chief of Retirement Policy & Regulatory Affairs, American Retirement Association

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