The IRS really means it this time when they say that high earners will have to start paying tax soon on their catch-up 401(k) contributions and then deposit them into workplace Roth accounts. Sort of.

In January 2026, the new Roth catch-up rules take effect. The mandate prevents workers over 50 who earned more than $150,000 the prior year from making pre-tax catch-up contributions to their 401(k).

Catch-up contributions let you add extra savings to your retirement accounts as you near the end of your earning years. Under new rules, if you earn over a certain income threshold, your catch-up ...

The Internal Revenue Service has finalized regulations implementing key provisions of the SECURE 2.0 Act, including new requirements for catch-up contributions in workplace retirement plans. The rules ...

Individuals who participate in their employer’s retirement plan are limited in the amount of salary that they can defer into the plan each year. However, participants aged fifty and older can make an ...

If you’re a high-earning, older worker, the rules for making “catch-up” contributions to a 401(k) or similar job-based retirement plan have changed. Starting this year, employees age 50 and older ...