The New Roth Catch-Up Rules (Webinar Recording)
Starting January 1, 2026, retirement plan sponsors must comply with new Roth catch-up contribution rules under the SECURE 2.0 Act. This change affects employees ages 50 and older earning more than $145,000 in FICA wages annually, requiring their catch-up contributions to be made on a Roth (that is, after-tax) basis.
Watch this webinar for a focused session designed to help retirement plan sponsors understand the implications of this change, prepare their plans, and ensure seamless compliance.
Key Topics:
- An overview of SECURE 2.0 Roth catch-up requirements
- Identifying impacted participants and key deadlines
- Catch-up election methods and plan design considerations
- Participant tax implications and correction options for plan sponsors
- Best practices for coordination with payroll providers and recordkeepers
Important Update: On Thursday, November 13, 2025, the IRS released the 2026 retirement plan contribution limits, which changed the FICA wage limit for determining mandatory Roth catch-up contributions from $145,000 to $150,000.
For an overview of questions asked during the webinar, click here.
Additional CAPTRUST Resources:
- Best practices: Roth Catch-Up Contributions under SECURE 2.0
- IRS Releases SECURE 2.0 Final Roth Catch-Up Regulations
- SECURE 2.0 Act | Retirement Planning | CAPTRUST
For a copy of the transcript, click here.