Roth Contributions

Starting in 2026, the Secure 2.0 Act will require highly paid individuals who are 50 or older to make catch-up contributions to a Roth account instead of a pre-tax account.

Make sure you understand how to administer a Roth 401(k) account before adding it to your plan.

What considerations should be made when deciding between pre-tax or Roth after-tax 401(k) contributions?

The newly signed American Taxpayer Relief Act of 2012 (the “Act”) makes an important change to employer-sponsored retirement plans.