Section 603 of the SECURE Act 2.0 introduced a new provision, modifying who is eligible to make pre-tax catch-up contributions. The sole purpose of this provision is to generate revenue to cover the anticipated costs of tax credits that encourage small employers to adopt 401(k) plans. The final regulations were issued on September 16, 2025. […]
New Rule: Roth Catch-Up for HPI Read More »
SECURE 2.0 Catch-Up Contributions – Part 2: Mandatory Roth Catch-Up Contributions Coming in 2026 This post is Part 2 of our series covering the two major catch-up contribution changes under SECURE 2.0. In Part 1, we covered the new “super catch-up” for employees aged 60 through 63. Now we shift gears to focus on a
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SECURE 2.0 Catch-Up Contributions – Part 1: New Super Catch-Up Boosts Limits for Ages 60–63 SECURE 2.0 introduced two big changes to catch-up contributions in retirement plans—and both will require action from plan sponsors, payroll teams, and advisors. Because each one deserves focused attention, we’re covering them in a two-part series. This post focuses on
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Long Term Part-Time Employees: What to Know About New Eligibility Rules You may have noticed a theme emerging in recent blog posts here at ERISA.com – SECURE 2.0 and its emphasis on improving employee retirement savings. In this installment, we will continue the theme by discussing Long Term Part-Time Employees (or LTPTs, as we’ll call
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SECURE 2.0 and Automatic Enrollment: What You Need to Know SECURE 2.0 Section 101 will bring a big change to new workplace retirement plans: mandatory automatic enrollment and automatic increases in savings rates starting in 2025. This change helps employees save for retirement more easily by starting them right away. What Is Automatic Enrollment? In
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There are two major types of Related Employers: Affiliated Service Groups and Control Groups. Part I of this series discussed the general purpose of Related Employer rules, how they affect plan testing, and explained Affiliated Service Groups. Why are the Control Group rules important? As noted in Part I, ERISA considers all entities that are
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Preventing owners and highly compensated employees from abusing retirement plans’ tax benefits is one of the primary policy goals of the Employee Retirement Income Security Act. One way ERISA accomplishes this is grouping certain commonly owned business entities together as a single employer for plan testing. These rules are referred to as the Affiliated Service
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