2026 401(k) rule mandates Roth treatment for catch-up contributions above $150k

Starting in 2026, individuals earning over $150,000 will be required to make their 401(k) catch-up contributions on a Roth basis.

• New tax regulations for 2026 affect high earners making over $150,000
• 401(k) catch-up contributions must be made as Roth contributions under the new rule