2026 Mandatory Roth Catch-Up Contributions for Higher Earners: What the New Rules Mean for Retirement Savers

Starting in 2026, higher-income workers age 50 and older will be required to make retirement plan catch-up contributions on a Roth (after-tax) basis under SECURE Act 2.0. This change impacts 401(k), 403(b), and governmental 457(b) plans and could increase current taxable income for many pre-retirees. Our analysis at Greenbush Financial Group explains who is affected, how the rule works, and the planning strategies that can help turn this tax shift into a long-term advantage.