Older workers who earn above certain thresholds will soon lose the ability to make pre-tax 401(k) catch-up contributions, a shift that could reshape retirement planning for high earners while leaving core limits intact for everyone else. Starting with tax years beginning after Dec. 31, 2026, catch-up contributions for workers age 50 and older who exceeded $145,000 in prior-year wages must be made on a Roth (after-tax) basis, with the IRS confirming the timeline in final regulations and maintaining a transi ...