
The Roth catch-up wage threshold for 2025, which under section 414(v)(7)(A) is used to determine whether an individual’s catch-up contributions to an applicable employer plan (other …
2026 limit = $24,500 Catch-up contributions for those over 50 years of age were $7,500 in 2025 but are increased to $8,500 for 2026. addition, there is a super catch-up option for plans that …
Under Section 603 of the SECURE 2.0 Act, if you’re age 50 or older and your income for the prior year exceeds the IRS wage threshold for that year, all catch-up contributions must be …
If you’re age 50 or older and your FICA wages1 in the previous calendar year exceeded $150,000: Starting in 2026, any catch-up contributions you make to your plan account will be …
Effective January 1, 2026, any individual age 50 or older who made more than $145,000 in FICA wages in the previous tax year with the same employer will be required to make catch-up …
If your FICA wages were over $145,000* in 2025, catch-up contributions must be made as after-tax Roth contributions in 2026. If your FICA wages were $145,000* or less, you can choose to …
The concept emerged from the recognition that many pediatricians have ideas for improving the health of children in their community, but do not have time, expertise, or money to plan and …