Rattrapage obligatoire Roth

Foley invites you to join us for an upcoming webinar discussion on mandatory Roth catch-up.

Beginning January 1, 2026, employer sponsored 401(k) and 403(b) plans will be required to limit certain high paid employees who elect to make catch-up contributions to only making Roth catch-up contributions.

While this change may sound straightforward, it is proving to be administratively complex, and IRS proposed regulations have left some questions unanswered. In this webinar, we will break down these complexities as well as the state of guidance applicable on January 1, 2026, and leave you with practical tips for compliance.

A recording of the webinar is available here for those who were unable to attend.