Starting 1/1/2026, SECURE 2.0 requires Roth-only catch-up contributions for HCEs. Here’s exactly what’s changing, and the simplest way to avoid getting stuck.
For HR leaders, payroll managers, and highly compensated employees trying to stay ahead of SECURE 2.0, one mistake is proving more costly than any other.
What’s tripping people up right now isn’t the rule. It’s the delay in acting on it.
Across the industry, we’ve seen this pattern again and again. Plans know the change is coming. But the assumption that “someone else is handling it” has quietly become the biggest threat to compliance.
