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American Society of Pension Professionals & Actuaries: Roth Catch-Up Contributions - Final Regulations and 415(c) Interactions
February 13, 2026
ARLINGTON, Virginia, Feb. 13 -- The American Society of Pension Professionals and Actuaries issued the following news on Feb. 12, 2026:

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Roth Catch-Up Contributions: Final Regulations and 415(c) Interactions

By Tiffany Myers and Josiah Thornton

As of Jan. 1, 2026, SECURE 2.0 introduced significant changes to Roth catch up contributions.

While the Roth catch up mandate may initially look like a payroll or recordkeeping issue, i . . .

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