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The Law and the Regulation

The SECURE 2.0 Act added a requirement: certain older, higher paid employees must make their catch up contributions as Roth (after tax) rather than pre-tax. That statutory rule takes effect in tax years beginning January 1, 2026.

In September 2025, the Treasury Department and the IRS published a final regulation to flesh out how the Roth catch-up rule will operate in practice. The regulation is “effective” for contributions in tax years beginning after December 31, 2026 (in other words, beginning in 2027). 

 

The views expressed here are those of Fred Reish. They should not be construed as investment advice or as the views of Hartford Funds or the employees of Hartford Funds. They are based on available information and are subject to change without notice. The information above is intended as general information and is not intended to provide, nor may it be construed as providing, tax, accounting or legal advice. As with all matters of a tax or legal nature, please consult with your tax or legal counsel for advice. This material and/or its contents are current at the time of writing and may not be reproduced or distributed in whole or in part, for any purpose, without the express written consent of Fred Reish.

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About The Author
Fred Reish Headshot
JD, Partner, Faegre Drinker

Fred Reish is an ERISA attorney whose practice focuses on fiduciary responsibility, retirement income, and plan operational issues. He has been recognized as one of the “legends” of the retirement industry by both PLANADVISER magazine and PLANSPONSOR magazine.