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Changes for 2026

Leisha Gosling, MBA, CEBS, QKA, QKC | Roth Contributions | October 8, 2025

Starting in 2026, the Secure 2.0 Act will require highly paid individuals who are 50 or older to make catch-up contributions to a Roth account instead of a pre-tax account. Learn More >

Roth Elective Deferrals in a 401(k) Plan

Roth Contributions | April 21, 2017

Make sure you understand how to administer a Roth 401(k) account before adding it to your plan. Learn More >

Roth 401(k) Contributions, From the Participant's Point of View

Roth Contributions | February 22, 2017

What considerations should be made when deciding between pre-tax or Roth after-tax 401(k) contributions? Learn More >

In-Plan Roth Conversions

Roth Contributions | January 10, 2013

The newly signed American Taxpayer Relief Act of 2012 (the “Act”) makes an important change to employer-sponsored retirement plans. Learn More >

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