As SECURE 2.0 reshapes retirement planning, Provision
603 brings Roth (post-tax) contributions into focus. High earners must make
catch-up contributions as Roth deferrals starting in 2026, with a transition
period for 2024 and 2025.
If you intend to amend your plan(s) and don’t currently offer Roth deferrals,
now's the time to add this feature to ensure all participants can make catch-up
contributions. With further Internal Revenue Service (IRS) guidance pending,
consider adding Roth to your plan amendments for flexibility and compliance.
Contact your client service team for guidance on how to amend. It’s not just
about meeting new standards; it's about enhancing your retirement plan(s) for
the future. Learn more about
Provision 603.
Vanguard Retirement Plan Access™ Quarterly
