The Catch-Up Contribution Changes Hands in 2027, Not 2026
From taxable years beginning after 31 December 2026, a saver whose Social Security wages from the plan's own sponsor topped $145,000 the year before can no longer make a pre-tax catch-up contribution. It has to be Roth. The threshold is measured per employer, on last year's wages, which catches people who do not think of themselves as high earners.








