And recently, the rules were changed to introduce "super" catch-up contributions, which allow an even smaller older age group ...

Catch-up contributions have always been a powerful way for people in their 50s and early 60s to turbocharge retirement ...

Seyfarth Synopsis: On September 15, 2025, the Department of the Treasury and the Internal Revenue Service (“IRS”) issued final regulations (“Final Regulations”) implementing key provisions of the ...

While plan sponsors and payroll providers will likely take the first steps, recordkeepers face growing complexity as the new requirements unfold. Starting in 2026, those 50 or older who earned at ...

The Secure 2.0 Act of 2022 gave us the Roth catch-up mandate, a revenue raiser that has caused great consternation in the retirement plan community as plan sponsors, recordkeepers and payroll ...

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).