The Rothification of Catch-Up: What to Know for 2026

TRA [The Retirement Advantage]

This session will review the SECURE 2.0 requirement that, beginning in 2026, all catch-up contributions for certain highly paid participants be made to the plan in the form of Roth, including the recently issued proposed regulations, and will discuss considerations related to the administration of the provision and communicating it to participants.

Learning Objectives:

• Understand which participants must have their catch-up contributions made as Roth under the SECURE 2.0 requirement
• Understand what clarifications and guidance were provided in the proposed regulations
• Understand the administrative challenges associated with the requirement
• Understand the communication needs associated with the requirement

There will also be a few moments at the end for questions and answers. You won’t want to miss this session!

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