New Rule: 401(k) Catch-Up Contributions for High Earners Will Become Roth-Only in 2026
Beginning in 2026, high earners will no longer receive a tax deduction for 401(k) catch-up contributions. New IRS rules require these contributions to be made as Roth if prior-year wages exceed $150,000. Learn what’s changing, the new contribution limits, and strategies to consider.