If you’ve noticed a Roth contribution showing up in your 401(k) that wasn’t there before, or you’ve heard your catch-up contributions may need to change this year, you’re not imagining things. The SECURE 2.0 Act, passed by Congress in 2022, is rolling out in phases, and several provisions took effect or expanded in 2026. Some of the most talked-about changes involve catch-up contributions for participants age 50 and older, but the law touches everything from required minimum distributions to charitable giving to how retirement accounts move with you between jobs.
Here’s a rundown of the changes we think matter most, organized by who they affect and what to consider next.
Catch-Up Contributions Are Changing, Especially for Higher Earners
This is likely the change generating the most questions this year, and for good reason. As of January 1, 2025, participants between ages 60 and 63 can make catch-up contributions of $11,250 to workplace retirement plans, higher than the standard catch-up limit available to other participants age 50 and up ($8,000 in 2026).
The bigger shift arrived in 2026. If your wages exceeded $150,000 in the prior calendar year, all of your catch-up contributions to a workplace plan must now go into a Roth account, meaning after-tax dollars, rather than pre-tax. This removes the choice that higher earners previously had between pre-tax and Roth catch-up contributions. If you earn $150,000 or less (a threshold that’s indexed to inflation going forward), you’re exempt from this requirement and can still choose pre-tax or Roth.
One practical wrinkle: if your employer’s plan doesn’t currently offer a Roth option, you may not be able to make catch-up contributions at all until the plan is updated. This is worth confirming with your HR or benefits team if you’re affected.
IRA catch-up contributions changed too. The $1,000 catch-up limit for individuals 50 and older, which hadn’t moved in years, is now indexed to inflation. For 2026, that limit is $1,100.
Why this matters: Roth contributions grow tax-free and come out tax-free in retirement (subject to the 5-year rule), but you lose the upfront tax deduction pre-tax contributions provide. Depending on your income, tax bracket expectations, and overall plan, this shift may affect your paycheck withholding and your broader tax strategy. We covered the full picture of updated savings limits in our 2026 Contribution Limits You Need to Know article, which is worth a look if you want the complete table of numbers across account types.
Required Minimum Distributions Keep Evolving
RMDs have been a moving target since the original SECURE Act, and SECURE 2.0 kept adjusting them.
- The starting age moved to 73. If you were born in 1950 or earlier, your RMD schedule stays the same. Those born between 1951 and 1959 have an RMD age of 73. If you were born in 1960 or later, your RMD age moves to 75, starting in 2033.
- The penalty for missing an RMD dropped substantially. It’s now 25% of the amount not withdrawn, down from 50%. If you catch the mistake and correct it within two years, the penalty on an IRA can drop to 10%.
- Roth accounts inside employer plans (like a Roth 401(k)) are no longer subject to RMDs, as of 2024. This aligns them with how Roth IRAs have always worked.
If you’re approaching age 73, the timing of your first RMD deserves some planning. You have the option to delay your very first RMD until April 1 of the following year, though doing so means you’d need to take two RMDs in that following year, which can affect your tax picture.
Qualified Charitable Distributions Got More Flexible
If giving to charity is part of your retirement plan, SECURE 2.0 expanded your options. Starting in 2023, those age 70½ and older can direct a one-time gift, as part of their annual QCD limit, to a charitable remainder unitrust, a charitable remainder annuity trust, or a charitable gift annuity, in addition to the direct charitable gifts QCDs have always allowed.
For 2026, the annual QCD limit is $111,000, and the one-time gift to one of these charitable vehicles can be up to $55,000. QCDs still count toward your RMD for the year, if you’re subject to one, and the funds must go directly from your IRA to the charity by year-end to qualify. Not every charity or gift structure qualifies, so this is worth reviewing carefully before you commit to a specific plan.
We wrote more about how this strategy works in Qualified Charitable Distributions: A Tax-Smart Way to Give, which walks through the basics in more detail.
Job Changes Got a Little Easier
Two provisions aim to help workers hold onto retirement savings as they move between employers.
As of 2025, businesses starting new 401(k) or 403(b) plans are required to automatically enroll eligible employees at a contribution rate of at least 3%. The law also allows retirement plan providers to offer automatic portability services, which can transfer a low-balance retirement account to a new employer’s plan when someone changes jobs, rather than the participant needing to cash it out or manage the rollover manually. If you or a family member changes jobs often, or if you’re a business owner deciding how to structure your plan, this may be worth discussing. For a related look at what to consider when accounts start piling up across former employers, see our piece on The Benefits of Consolidating Accounts in Retirement.
Paying Down Student Loans While Still Saving
As of 2024, employers can treat an employee’s student loan payments as if they were retirement plan contributions for matching purposes. In practice, this means someone paying down student debt instead of contributing to their 401(k) may still receive an employer match, depending on how their employer’s plan is designed. This provision is aimed more at younger participants or those helping adult children navigate early career finances, but it’s a useful one to know about if it applies to your family.
529 Plans Can Now Fund a Roth IRA
Unused 529 education savings no longer have to sit idle if a student doesn’t need all the funds. As of 2024, 529 account owners can roll over unused funds into a Roth IRA for the account’s designated beneficiary, subject to a few conditions:
- The 529 account must have been open for at least 15 years.
- The funds being transferred must have been contributed at least 5 years before the rollover.
- The amount rolled over in any year can’t exceed the beneficiary’s annual Roth IRA contribution limit.
- Any direct Roth IRA contributions the beneficiary makes that same year reduce the amount available to roll over.
- The beneficiary must have earned income at least equal to the rollover amount for the year.
- There’s a lifetime cap of $35,000 per beneficiary across all such transfers.
This can be a useful option for families who saved aggressively for education and ended up with a surplus.
What This Means for Your Plan
SECURE 2.0 is a big law, and not every provision applies to every household. A few themes worth taking away:
- If you’re 50 or older and make catch-up contributions, check whether the new Roth requirement affects you and whether your plan is ready to accommodate it.
- If you’re near or past age 73, review your RMD timing, especially if this is your first year taking one.
- If charitable giving is part of your plan, the expanded QCD options may open up strategies you hadn’t considered.
- If you’re a business owner, some of these provisions (automatic enrollment, student loan matching, Roth catch-up support) may require updates to your plan design.
Every household’s situation is different, and how these provisions apply to you depends on your income, your employer’s plan design, and your broader financial picture. If you have questions about how any of these changes affect your retirement or tax strategy, we’re happy to help you sort through it.
The Bottom Line
Beneficiary designations are easy to overlook, but they’re a foundational part of any estate plan. They control where some of your largest assets go, they bypass your will, and once you’re gone, mistakes can’t be corrected.
The good news is that reviewing them is one of the simpler things you can do for your estate plan. If you’d like a second set of eyes on your estate plan, or want to make sure your designations align with the rest of your goals, reach out to our team and we’ll walk through them with you.
Sources: Internal Revenue Service; Fidelity Investments, “SECURE 2.0: Rethinking Retirement Savings” (February 2026). Contribution limits and thresholds reflect 2026 figures and are subject to change. Tax rules vary by individual situation; consult your CPA or tax professional for advice specific to your circumstances.
The commentary in this material reflects the personal opinions, viewpoints, and analyses of the Trinity Wealth Management, LLC employees providing such comments, and should not be regarded as a description of advisory services provided by Trinity Wealth Management, LLC or performance returns of any Trinity Wealth Management, LLC client. The views reflected in the commentary are subject to change at any time without notice. Nothing in this material constitutes investment advice, performance data, or any recommendation that any particular security, portfolio of securities, transaction, or investment strategy is suitable for any specific person. Any mention of a particular security and related performance data is not a recommendation to buy or sell that security. Trinity Wealth Management, LLC manages its clients’ accounts using a variety of investment techniques and strategies, which are not necessarily discussed in the commentary. Investments in securities involve the risk of loss. Past performance is no guarantee of future results.lts.