401(k) Rules in 2026: The Roth Catch-Up Mandate, Updated Limits, and Nondiscrimination Testing
The 401k Roth catch-up 2026 mandate — a SECURE 2.0 provision that had been delayed — takes full effect January 1, 2026. Participants age 50 or older whose prior-year FICA wages from the plan’s sponsoring employer exceeded $150,000 can no longer make pre-tax catch-up contributions. Those contributions are now Roth-only. If the plan doesn’t offer […]