In this episode of The Sentinel Show, hosts Melissa Terito and Kasey Melancon unpack one of the most significant upcoming changes from the SECURE 2.0 Act — the mandatory Roth catch-up requirement that applies to certain higher-income participants beginning January 1, 2026.
They break down who’s affected, what plan sponsors and payroll providers need to do to stay compliant, and how HR teams can prepare now. From understanding the $145,000 (indexed) FICA wage threshold to coordinating Roth feature updates and avoiding payroll missteps, Melissa and Kasey make a complex rule easy to follow.
They also discuss the IRS’s final regulations, the two-year transition period ending December 31, 2025, and what "good-faith compliance” means for plan operations in the first year.
Whether you manage retirement plans, oversee payroll, or just want to stay ahead of evolving regulations, this episode offers practical insights to help you navigate Roth catch-ups with confidence and clarity.
Have any questions about this episode’s topic? Let us know! Visit our website for more information: Sentinel Pension (sp-tpa.com)
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Music by Adam Vitovsky
