SECURE Act 2.0 Provision 603: Mandatory Roth Catch-Up Contributions
Beginning January 1, 2026, new rules under SECURE Act 2.0 changed how certain employees make catch-up contributions to their retirement plans. If an employee earned more than $150,000 in FICA wages (box 3 of the W-2) in the previous year, any catch-up contributions they make must be treated as Roth (after-tax) contributions. These employees are …