Mandatory Roth Catch-up

Foley invites you to join us for an upcoming webinar discussion on mandatory Roth catch-up.

Beginning January 1, 2026, employer sponsored 401(k) and 403(b) plans will be required to limit certain high paid employees who elect to make catch-up contributions to only making Roth catch-up contributions. 

While this change may sound straightforward, it is proving to be administratively complex, and IRS proposed regulations have left some questions unanswered. In this webinar, we will break down these complexities as well as the state of guidance applicable on January 1, 2026, and leave you with practical tips for compliance.

CLE Credit

Applications for accreditation will be submitted to CA, CO, FL, IL, NC, NY, TN, TX, UT, VA, and WI. Uniform Certificates of Attendance will be provided to attendees licensed in other jurisdictions.

Foley & Lardner LLP is an approved MCLE provider in California, Colorado, Illinois, New York, Texas, and Utah.

For purposes of New York CLE credit, this program is appropriate for both newly admitted and experienced attorneys. Certificates of attendance will be distributed to eligible participants approximately eight weeks after the program via email.