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IRS Announces New 401(k) Rules for High Earners Over 50

9/26/2025

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Summary

Story summary

The Internal Revenue Service (IRS) will implement a 2026 rule on catch-up contributions for earners 50+.
Americans earning over $145,000 must make after-tax catch-up contributions to 401(k) plans.
The change, under SECURE 2.0, applies to most plans starting in 2027 and requires taxes paid upfront.
The $31,000 limit for those 50+ remains; a 'super catch-up' exists for 60–63.

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Story summary

The Internal Revenue Service (IRS) will implement a 2026 rule on catch-up contributions for earners 50+.
Americans earning over $145,000 must make after-tax catch-up contributions to 401(k) plans.
The change, under SECURE 2.0, applies to most plans starting in 2027 and requires taxes paid upfront.
The $31,000 limit for those 50+ remains; a 'super catch-up' exists for 60–63.