"For Roth catch-ups, plan sponsors should work with their payroll provider and recordkeeper to be in a position to comply with the Roth catch-up mandate for 2026 -- from the proposed regulations, we can see there will be a number of administrative changes needed to make this all work. And those who are not adding a Roth program will need to track the impacted participants to ensure they are not able to make catch-up contributions."  MORE >>