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Adam McMahon Featured in Pensions & Investments on Implementation of SECURE 2.0’s Roth Catch-Up Requirement

Davis & Harman Partner, Adam McMahon, was recently featured in a Pensions & Investments article titled, “Employers sit tight as service providers gird for changes to 401(k) catch-up contributions.”

On June 25, 2025, Pensions & Investments published an article discussing the approaching effective date for SECURE 2.0’s Roth catch-up requirement.  That provision was originally slated to take effect in 2024.  However, the Internal Revenue Service (IRS) delayed the effective date until 2026. 

McMahon is quoted saying, “Employers are very thankful for that two-year delay,” because “[employers, record keepers, and payroll providers] need to now coordinate and communicate with each other in a new unprecedented way.”

The article details the additional challenge for employers who have previously not offered a Roth option.  The legislation allows employers to avoid a Roth feature by limiting catch-up contributions to employees earning less than the $145,000 threshold.  However, McMahon does not anticipate that many employers will choose that option.

McMahon states, “I think you’re going to see large-scale adoption of Roth by the plans that currently don’t offer it.”

A link to the full article can be found here.

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