Several provisions are now in effect or taking effect in 2025–2026:
- Roth catch-up mandate (2026): High earners (>$150,000 in FICA wages in prior year) must make catch-up contributions on a Roth basis. Advisors should confirm payroll systems and recordkeepers are ready.
- Super catch-up contributions: Participants ages 60–63 may contribute up to $11,250 in catch-up contributions (vs. $7,500 for ages 50–59 and 64+).
- Long-term part-time (LTPT) employees: Starting in 2025, employees who worked 500+ hours in two consecutive 12-month periods must be eligible to defer — even if they haven't met standard eligibility requirements.
- Tax credits: Plans with auto-enrollment may qualify for up to $16,500+ in SECURE 2.0 tax credits over three years.
