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As of January 1, 2026, the Roth catch-up requirement for retirement plans is officially in place. Employees aged 50 and older who earned more than $150,000 in the prior year must now make their catch-up contributions as Roth contributions.
For plan sponsors, this marks a shift from preparation to execution. The question is no longer how to get ready — it’s whether the plan is operating as intended.
Jay joined Sentinel Group as part of the ERISA Consulting team. Jay brings more than 20 years of legal experience and seven years direct retirement industry experience to Sentinel after providing … Read full bio
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