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An Employer's Practical Guide to 401(k) Plan Catch-Up Contribution Changes for 2026
Baker Donelson 
[Guidance Overview] Nov. 7, 2025 "These steps should be taken by December 31, 2025: [1] Ensure systems will identify 'High Earners' ... [2] Confirm payroll is set to withhold catch-up contributions for High Earners as after-tax contributions. [3] Determine whether the plan will administer catch-up contributions as deemed elections or require affirmative election. [4] Confirm payroll and plan recordkeeping systems communicate wage data correctly and can segregate contribution types. [5] Communicate with participants." MORE >> |
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