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 […]
529 Plans in 2026: Gift Tax Mechanics, OBBBA Expense Changes, and the Roth IRA Rollover Rules
The 529 plan OBBBA 2026 landscape sits at the intersection of education savings, gift tax planning, and estate mechanics. The basic structure is straightforward: contributions grow tax-deferred, qualified distributions come out federal income tax-free, and the account owner retains control while assets pass out of the estate. Where CPAs earn their keep is in the […]