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Updated for 2026

SECURE 2.0 Act: Complete Guide to Changes Affecting Your Retirement

The SECURE 2.0 Act of 2022 made over 90 changes to retirement laws — the largest overhaul in decades. Several provisions took effect in 2024, others in 2025, and a major one (mandatory Roth catch-up) activates January 1, 2026. Here's what you need to know.

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📅 Updated November 2025 ⏱ 7 min read 🏷 Rules & Laws
In this guide
  1. What is SECURE 2.0?
  2. Super catch-up for ages 60–63
  3. Mandatory Roth catch-up for high earners (new in 2026)
  4. RMD age changes: 73 now, 75 in 2033
  5. Roth 401(k) no longer requires RMDs
  6. Student loan matching
  7. Automatic enrollment requirement
  8. Roth employer contributions
  9. Emergency withdrawals and savings
  10. Other notable changes

What is SECURE 2.0?

The SECURE 2.0 Act (Setting Every Community Up for Retirement Enhancement Act of 2022) was signed into law on December 29, 2022. It builds on the original SECURE Act of 2019 and makes sweeping changes to retirement plan rules, IRS contribution limits, required minimum distributions, and employer plan requirements.

The law's provisions took effect gradually — some in 2023, 2024, 2025, and 2026. One of the most significant provisions for high earners (the mandatory Roth catch-up rule) was delayed multiple times and is now fully in effect starting January 1, 2026.

Super catch-up contributions for ages 60–63

$11,250 Super catch-up (401k, 403b, 457b) ages 60–63
$5,250 Super catch-up (SIMPLE IRA) ages 60–63
$35,750 Total 401(k) limit at 60–63 (employee only)

SECURE 2.0 created an enhanced catch-up contribution for workers aged 60, 61, 62, or 63. Instead of the standard age-50+ catch-up of $8,000, workers in this age bracket can contribute $11,250 extra in 2026. This applies to 401(k), 403(b), and governmental 457(b) plans.

At age 64, you revert to the standard $8,000 catch-up. The ages are precise: you must be at least 60 and not yet 64 at any point during the calendar year to qualify. This gives a 4-year window of maximum catch-up contributions right before traditional retirement age.

💡 The 60–63 window is your highest-limit years

A worker aged 60–63 in 2026 can contribute up to $24,500 + $11,250 = $35,750 of their own money to a 401(k). Combined with employer contributions, the total can reach $83,250. This is the largest 401(k) contribution window in your career — plan around it.

Mandatory Roth catch-up for high earners (effective January 1, 2026)

New in 2026
Catch-up contributions must be Roth for employees earning >$150,000
Starting January 1, 2026, employees whose prior-year FICA wages exceeded $150,000 must make their catch-up contributions to employer plans as Roth (after-tax) rather than pre-tax. This affects 401(k), 403(b), and 457(b) plans. The $150,000 threshold is not adjusted for inflation.

This is one of the most consequential SECURE 2.0 provisions for high earners. Here's what it means practically:

  • If your 2025 W-2 wages exceeded $150,000: Any catch-up contributions you make in 2026 must go into a Roth account. No pre-tax catch-up allowed.
  • If your 2025 wages were $150,000 or below: You can still make pre-tax catch-up contributions in 2026.
  • The base contribution is unaffected: Only catch-up contributions ($8,000 or $11,250 for ages 60–63) are subject to the Roth requirement. Your base $24,500 can still be pre-tax.
  • Plan administrators must offer Roth option: If your plan doesn't offer a Roth option, you cannot make catch-up contributions at all if you're over the wage threshold. The IRS provided transition relief, but plans are expected to comply fully by 2026.
📋 Is the mandatory Roth catch-up actually bad?

Not necessarily. While you lose the pre-tax deduction on catch-up amounts, those contributions grow tax-free and withdrawals in retirement are tax-free. For high earners already in high brackets, the difference depends on your expected tax bracket in retirement. For many, Roth catch-up is actually the better long-term outcome.

RMD age changes: 73 now, 75 in 2033

2023 change
RMD age increased from 72 to 73
Effective for those who turn 72 after December 31, 2022, the RMD starting age increased to 73. If you turned 72 in 2022 or earlier, you follow the old rules.
2033 change
RMD age will increase to 75 for those turning 74 after Dec 31, 2032
A further increase to age 75 is scheduled for people who turn 74 after December 31, 2032. This gives a long runway for planning — anyone currently under age 64 will benefit from the age-75 threshold.

The practical impact: every year you delay RMDs, your retirement accounts have one more year of tax-deferred growth. For a $2 million IRA, delaying from 72 to 73 keeps an extra year of growth sheltered — potentially $100,000–$200,000 at market returns, all compounding tax-deferred. The eventual jump to 75 extends this benefit even further.

The 25% penalty for missed RMDs (reduced to 10% if corrected within two years) remains. If you miss an RMD, take it as soon as possible and file IRS Form 5329.

Roth 401(k) no longer requires RMDs (since 2024)

2024 change
Roth 401(k) accounts exempt from RMDs during owner's lifetime
Starting January 1, 2024, Roth designated accounts in employer plans (401k, 403b, 457b) are no longer subject to RMDs during the account owner's lifetime. Previously, you had to roll Roth 401(k) money to a Roth IRA to avoid RMDs. This is no longer necessary.

This change makes the Roth 401(k) far more attractive as a long-term accumulation vehicle. High earners who cannot contribute to a Roth IRA directly (income too high) but can contribute to a Roth 401(k) now have an account that: has no income limits, has higher contribution limits ($24,500 vs $7,500), and has no RMDs during their lifetime.

Student loan matching

2024 change
Employers can match student loan payments with retirement contributions
Employers can now treat qualified student loan payments (QSLPs) as employee elective deferrals for purposes of calculating the employer match. Employees who cannot contribute to their 401(k) because student loan payments consume their budget can still receive employer retirement contributions.

Example: Your employer matches 50% of contributions up to 6% of salary. You earn $60,000 and pay $200/month in student loans. You can certify those loan payments to your employer — they then contribute 50% × ($200/month × 12 months) = $1,200/year into your 401(k) on your behalf, without you contributing anything. This is a significant benefit for younger workers burdened by student loans.

Automatic enrollment requirement

2025 requirement
New 401(k) and 403(b) plans must auto-enroll employees
New employer plans established after December 29, 2022 must automatically enroll eligible employees at a minimum contribution rate of 3%, increasing by 1% per year up to 10–15%. Employees can opt out. Plans established before this date are grandfathered. Small businesses with fewer than 10 employees and businesses fewer than 3 years old are exempt.

Research consistently shows that auto-enrollment dramatically increases participation rates — employees tend not to opt out of the default. The automatic escalation feature compounds the effect by gradually increasing contributions without requiring active employee decisions.

Roth employer contributions

2023 change
Employers can now make Roth matching and non-elective contributions
SECURE 2.0 allows employees to elect to have employer match and non-elective contributions made as Roth (after-tax) rather than pre-tax. Previously, employer contributions were always pre-tax. This is optional — the employee must elect it, and the employer must offer it.

If elected, Roth employer contributions are immediately included in the employee's gross income for the year. In return, those funds grow and are distributed tax-free. For employees in a lower bracket now who expect to be in a higher bracket later, this can be beneficial — but requires careful tax planning.

Emergency access provisions

2024 change
New emergency withdrawal and savings account options
SECURE 2.0 created several new emergency access mechanisms: (1) Penalty-free withdrawal up to $1,000 per year for personal emergencies — repayable within 3 years; (2) Pension-linked emergency savings accounts (PLESAs) — employers can offer short-term savings accounts linked to retirement plans, up to $2,500; (3) Terminal illness distributions — penalty-free withdrawals for terminally ill employees; (4) Domestic abuse distributions — up to $10,000 or 50% of account balance, penalty-free.

Other notable SECURE 2.0 changes

ChangeEffectiveDetails
529-to-Roth rollover 2024 Up to $35,000 lifetime from unused 529 plan funds can be rolled to a Roth IRA for the account beneficiary (subject to annual Roth IRA limits). Account must be 15+ years old.
SIMPLE IRA and SEP Roth 2023 SIMPLE IRA and SEP IRA plans can now offer Roth contribution options — previously unavailable.
Part-time worker eligibility 2025 Long-term part-time employees who work 500+ hours for 2 consecutive years (down from 3) must be allowed to participate in 401(k) plans.
Surviving spouse RMD rule 2024 A surviving spouse who inherits a retirement account can now elect to be treated as the employee — delaying RMDs until the deceased would have turned 73.
Higher RMD penalty correction window 2023 Penalty for missed RMD reduced from 50% to 25%. If corrected within 2 years, further reduced to 10%.
Qualified longevity annuity contract (QLAC) expansion 2023 QLAC limits increased to $200,000 (from $145,000). QLACs allow you to defer RMDs by purchasing a deferred income annuity inside a retirement account.

Frequently asked questions

How do I know if the mandatory Roth catch-up applies to me in 2026?

Check your 2025 W-2 Box 3 (Social Security wages). If it exceeds $150,000, your catch-up contributions in 2026 must be Roth. The threshold is based on FICA wages at the prior employer — if you changed jobs, it applies to wages from the same employer where you make catch-up contributions. Consult your plan administrator to confirm your plan's implementation.

Does the RMD age change apply to IRAs too?

Yes. The age-73 RMD starting age applies to Traditional IRAs, SEP IRAs, SIMPLE IRAs, 401(k)s, 403(b)s, and 457(b)s. Roth IRAs continue to have no RMD requirement during the owner's lifetime. Roth 401(k) accounts are now also exempt from RMDs during the owner's lifetime (since 2024).

Can I still contribute to a SEP IRA or SIMPLE IRA as Roth after SECURE 2.0?

Yes — SECURE 2.0 allows SEP IRAs and SIMPLE IRAs to offer Roth options starting in 2023. Previously, all contributions to these plans had to be pre-tax. Whether your specific plan offers a Roth option depends on your employer/plan provider implementing the change.

Does SECURE 2.0 affect the Roth IRA contribution limits or income limits?

No. SECURE 2.0 did not change the Roth IRA contribution limit ($7,500 in 2026) or the income phase-out thresholds ($153,000–$168,000 for single filers). Those limits are set by annual IRS adjustments for inflation, independent of SECURE 2.0. The mandatory Roth catch-up rule applies only to employer plan catch-ups, not IRA contributions.