Starting in 2026, a new rule from the SECURE 2.0 Act will impact retirement savings for higher-income workers aged 50 and over. Those earning over $145,000 in the prior year must direct all catch-up contributions to Roth 401(k) accounts, shifting from the previous option of pre-tax or Roth contributions. This change also applies to other retirement accounts like 403(b)s and IRAs. Workers earning less than $145,000 or those already using a Roth approach will see no change.