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SECURE 2.0: What Plan Sponsors Need to Know Before 2026
Sikich Link to more items from this source
[Guidance Overview]
Oct. 14, 2025

"Starting in 2026, participants will be required to make certain catch-up contributions on an after-tax Roth basis. That ... has real implications with regard to how plans are designed, how payroll systems operate, and how employees think about saving for retirement. For employers, this is both a compliance issue and a chance to re-check whether their plan is set up to make things easier for participants -- or more challenging."  MORE >>

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