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ARTICLE · 27 APRIL 2026

SECURE 2.0 Trends And Key Plan Elections For 2026 (Video)

Bryan Cave Leighton Paisner
Bryan Cave Leighton Paisner
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Bryan Cave Leighton Paisner

Bryan Cave Leighton Paisner

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The SECURE 2.0 Act introduces significant compliance requirements and plan design opportunities for 2026, with mandatory Roth-only catch-up contributions for higher earners and expanded eligibility for part-time employees. Plan sponsors face critical year-end amendment deadlines and must make strategic decisions about optional features that will shape their retirement plans' future.

United StatesEmployment and HR
Lisa A. Van Fleet
Lisa A. Van Fleet
Mckenna Gossrau
Mckenna Gossrau
Castles R. Hollis
Castles R. Hollis
Robert John Lystad
Robert John Lystad

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2026 is a pivotal year for SECURE 2.0 compliance and plan design changes. Several provisions of SECURE 2.0 become operationally effective, and most plans will also face a year-end amendment deadline, making early plan sponsor decision-making critical.

Key 2026 SECURE 2.0 trends

Roth-only catch-up contributions for higher earners

Beginning January 1, 2026, employees with more than $150,000 in prior-year FICA wages will be required to make all catch-up contributions on a Roth basis.

This requirement applies to workers age 50 and older and also affects the enhanced “super catch-up” contributions available to individuals ages 60–63. In 2026, the super catch-up allows for an additional $11,250 above the standard contribution limit. For employees subject to the Roth-only catch-up rule, those super catch-up contributions must also be made on a Roth basis.

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