Although the SECURE Act 2.0 was signed into law way back in 2022, we’re just now about to feel the effects of one of its key provisions. Starting January 1, 2026—yes, that’s less than six months away—catch-up contributions will have to be made on a Roth basis (after-tax) for employees who earned more than $145,000 in Social Security wages (Box 3 of the W-2) in the prior year.

And here’s the kicker: if your 401(k) plan doesn’t offer Roth contributions, those “High Earners” won’t be able to make catch-up contributions at all. So now’s a great time to double-check that your plan allows for Roth contributions and make any necessary updates.

Let me know if you’d like help working through the details—I’m happy to help.