Roth Catch-up Resource Center

Resources for employers

Effective January 1, 2026, catch-up contributions must be made on a Roth basis for employees whose wages from the same employer (as defined for Social Security FICA wages) were greater than $150,000* in the preceding calendar year.

The Roth Catch-up Guide for Plan Sponsors
Updated April 2026
What plan sponsors need to know about the Section 603 Roth catch-up contribution provision.

Frequently Asked Questions: The Roth Catch-up Requirement
Updated March 2026

Fidelity Workplace Consulting: Roth catch-up requirement: what plan sponsors should consider
Insights and action steps for navigating Roth catch-up requirements and supporting plan sponsor and participant readiness.

SECURE 2.0 webinar: Roth catch-up
October 2025
An in-depth discussion that offers insights on end of year considerations for plan sponsors as they prepare to meet the requirement.

Treasury and IRS release final regulations on catch-up contributions
On September 15, 2025, the Department of Treasury and Internal Revenue Service released final regulations for SECURE 2.0 Act of 2022, Section 603.

Roth Catch-up Participant Resource Center
Resources for plan sponsors to use with their participants based on Roth catch-up related elections.

Roth Catch-up Participant Communications Strategy
Updated September 2025
Information regarding the planned participant communications for 2025 and 2026.

Participant Fact Sheet
January 2026
What participants need to know about the Section 603 Roth catch-up contribution provision.

Roth Catch-up and Higher Catch-up Participant Education Email
Combined email template announcing the Roth Catch-up Provision and Higher Catch-up Provision

The SECURE 2.0 Resource Center

This page updates regularly with helpful resources.

The Roth Catch-up Provision
Part of the SECURE 2.0 provision article series—Roth catch-up provision.

IRS Releases Proposed Regulations on Catch-up Contribution Rules
On January 10, 2025, the U.S. Treasury Department and Internal Revenue Service (IRS) issued proposed regulations to address three sections of the SECURE 2.0 Act related to catch-up contributions.