Secure2.0

The final regulations for SECURE 2.0 Act of 2022 were released on September 15, 2025.  There is a key part of this regulation that may affect employers who sponsor a 401(k) plan.  Effective January 1, 2026, catch-up contributions made for a highly paid individual age 50 or over, as defined below, must be made on a Roth basis. To comply with this requirement, plans may adopt a deemed Roth election. This option automatically treats catch-up contributions from highly paid individuals as