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2026 Roth catch-up mandate — $150k FICA wage threshold
IRS & compliance · Sep 18, 2026

2026 Roth Catch-Up Mandate: If 2025 Wages Topped $150k

Beginning in 2026, age-50+ catch-up contributions generally must be Roth if your 2025 FICA wages from that plan sponsor exceeded $150,000. Here’s what Cary/RTP employees and plan sponsors should check before year-end payroll elections close.

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