05.25 / SECURE 2.0 ACT §603

Pension Services, Inc. SECURE 2.0 §603: Required Roth Catch-Up Contributions (Effective 2026) Effective January 1, 2026, qualified retirement plans that permit catch-up contributions must require certain individuals to make those catch-up amounts as Roth (after-tax) contributions. This change applies when a participant’s prior-year FICA wages are at least $145,000 (indexed after 2026). Who is a…