Constance Brewster and Jeff Banish walk employers through the new rules on mandatory Roth catch-up contributions and the optional "super catch-up contributions," as we approach 2026.
In this installment of our Employee Benefits and Executive Compensation Preparing For 2026 series, hosts Constance Brewster and Jeff Banish walk employers through the new rules on mandatory Roth catch-up contributions and the optional "super catch-up contributions," as we approach 2026. This episode distills what's changing, who's affected, updated limits for 2026, and practical steps plan sponsors should take now to prepare for 2026.