The 2026 Catch-Up Rule Change Is “A Hot Mess” For 4001(k) Plan Sponsors

I f there were ever a retirement plan rule that screamed “What fresh hell is this?”, it’s the upcoming 2026 catch-up contribution change for highly compensated employees. SECURE 2.0’s new rule, forcing high earners to make their catchup contributions as Roth, not pre-tax — is the kind of bureaucratic twist that would make even Lucille Bluth roll her eyes and pour another martini. Yes, my friends, it’s going to be a hot mess. And like everything else in the 401(k) world, plan sponsors are going to be the ones cleaning it up.