Markets· August 17, 2026 at 12:02 p.m.
SECURE 2.0 Mandate Forces High Earners to Direct Retirement Savings into Roth Accounts
Key takeaways
- SECURE 2.0's mandatory Roth catch-up rule will affect workers earning $145,000 or more in FICA wages
- The rule takes effect in January 2026
- High earners aged 60 to 63 may face larger current-year tax bills due to the enhanced catch-up
Effective January 2026, SECURE 2.0's mandatory Roth catch-up rule will require workers earning $145,000 or more in FICA wages to direct all catch-up contributions into Roth accounts. This change has significant implications for retirement planning, particularly for those with liquidity needs and high earners aged 60 to 63. The rule, enacted in 2022 as part of SECURE 2.0, originally scheduled for 2024, aims to increase government revenue by limiting the use of tax-deferred retirement accounts.
