A new rule is going into effect next year that will affect high earners who make “catch-up contributions” in their 401(k)s or other tax-deferred workplace retirement plans.The rule, which was created ...

New IRS rule affects high-income earners making 401k catch-up contributions. Workers earning $150,000+ must now use Roth accounts, losing tax deductions.

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).

Seyfarth Synopsis: On September 15, 2025, the Department of the Treasury and the Internal Revenue Service (“IRS”) issued final regulations (“Final Regulations”) implementing key provisions of the ...

The federal tax agency has set the 2026 catch-up contribution limits for 401(k) plans, signaling a new planning season for older workers and employers. The update defines how much savers aged 50 and ...

SECURE Act 2.0 introduces new rules applicable to 401(k) plan catch-up contributions that will take effect in 2026. This Alert provides a brief explanation of catch-up contributions and actions which ...

High earners in their 50s have long relied on catch-up contributions as a quiet but powerful tax break, using extra deferrals to shrink today's bill while supercharging tomorrow's nest egg. That ...