Required Roth Catch-Up Contributions: How SECURE 2.0 Affects High Earners Age 50+

Beginning in 2026, high earners age 50 and older face new retirement contribution rules under SECURE 2.0. If your income exceeded $150,000, catch-up contributions must be made to a Roth account, eliminating the upfront tax deduction. Understanding how this shift affects cash flow, taxes, and long-term retirement strategy is essential for informed planning.