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Mandatory Roth and Optional Super Catch-Up ContributionsTroutman Pepper Locke |
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Dec. 4, 2025 Podcast |
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In this installment of our Employee Benefits and Executive Compensation Preparing For 2026 series, hosts Constance Brewster and Jeff Banish walk employers through the new rules on mandatory Roth catch-up contributions and the optional “super catch-up contributions,” as we approach 2026. This episode distills what’s changing, who’s affected, updated limits for 2026, and practical steps plan sponsors should take now to prepare for 2026. |