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).

For years, high earners have loved the age 50+ catch-up contribution. With it, they could blow up their retirement savings while lowering their current-year tax bill — a valuable deduction during peak ...

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 ...

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Will workers earning more than $145,000 want to put those retirement contributions in a post-tax Roth account? Their answer might surprise you. Would you rather pay tax now and have tax-free growth, ...