The New Roth Catch-Up Rules

CAPTRUST Financial Advisors

Starting January 1, 2026, retirement plan sponsors must comply with new Roth catch-up contribution rules under the SECURE 2.0 Act. This change affects employees ages 50 and older earning more than $145,000 in FICA wages annually, requiring their catch-up contributions to be made on a Roth (that is, after-tax) basis.

Join CAPTRUST for a focused session designed to help retirement plan sponsors understand the implications of this change, prepare their plans, and ensure seamless compliance.

 Key Topics We'll Cover:

• An overview of SECURE 2.0 Roth catch-up requirements
• Identifying impacted participants and key deadlines
• Catch-up election methods and plan design considerations
• Participant tax implications and correction options for plan sponsors
• Best practices for coordination with payroll providers and recordkeepers

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