The SECURE 2.0 Act continues to reshape retirement planning, and one of its most significant provisions will take effect on January 1, 2026. Higher-income workers aged 50 and older will be required to make their 401(k) catch-up contributions on a Roth (after-tax) basis. This shift has major tax implications for both employees and employers.
Why It Matters
Implications for Planning
Looking Ahead
This provision reflects a broader trend: encouraging Roth contributions to front-load federal tax revenue while offering workers tax-free retirement income later. For businesses and advisors, the next 12–18 months should focus on system updates, employee education, and recalibrated tax strategies.
Stay Ahead of Retirement Tax Changes
Retirement tax rules are evolving quickly and missing the details can cost clients thousands.
👉 Try Bizora today to stay on top of retirement and tax law changes and guide your clients with confidence.