The  SECURE 2.0 Act  continues to impact the retirement landscape, and one of its most impactful provisions — the Roth catch-up contribution requirement for higher earners — is effective in 2026. With final regulations issued in mid-September, plan sponsors now have clarity on how to prepare for implementation.  Background: Understanding catch-up contributions and Roth  Catch-up contributions  allow participants aged 50 and older to contribute additional amounts to their retirement plans beyond the standard IRS limits. These contributions help older workers boost their retirement savings as they approach retirement age.  A  Roth contribution  is made with after-tax dollars, meaning the participant pays taxes upfront, but qualified withdrawals are tax-free. Catch-up contributions could traditionally be made on a pre-tax or Roth basis.  Under the  SECURE 2.0 Act , participants earning more than  $145,000 in FICA wages  in the pri...