Since 2002, retirement savers age 50 and over have had the option of making “catch-up” contributions to their 401(k) plans, which stack on top of the regular limits for employee contributions to ...

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).

Starting next year, some older workers making catch-up contributions to retirement plans, like 401(k)s, may have to do so on a Roth basis. Secure 2.0, a federal retirement law passed in 2022, states ...