What You Need to Know About the SECURE 2.0 Changes Coming in 2026
If you’ve been following the rollout of the SECURE 2.0 Act, you already know it’s packed with updates designed to help Americans save more for retirement. While some of the bigger changes took effect in 2023 and 2024, a few important provisions are scheduled to kick in on January 1, 2026, and they’re important to note in order to stay ahead.
Whether you’re a plan sponsor, an advisor, or someone saving for retirement, here’s what to expect:
1. High Earners Will See a Change in How They Catch Up
Right now, if you're 50 or older, you can make “catch-up” contributions to your retirement plan, either pre-tax or Roth (if the plan allows). Starting in 2026, if you earn $145,000 or more (adjusted for inflation), all catch-up contributions will need to go into Roth accounts. That means they’ll be after-tax, and the growth will be tax-free.
If your plan doesn’t already allow Roth contributions, you’ll need to make that change, or your higher earners simply won’t be able to make catch-up contributions at all. This change was originally set to go into effect in 2024 but was delayed to give employers more time to prepare.
2. Paper Statements Are Making a Comeback
In an increasingly digital world, it might surprise you to hear this one: beginning in 2026, retirement plans will be required to send at least one paper statement per year to participants, unless they’ve opted into electronic delivery.
The goal here is to make sure people aren’t losing track of their accounts just because they forgot a password or missed an email. It’s a small change on the surface, but it could mean a lot more printing, mailing, and administrative planning for plan sponsors.
3. Plan Amendments Are Due by the End of 2026
If you’re managing a retirement plan, you have until December 31, 2026 to formally update your plan documents to reflect all the SECURE 2.0 changes. That said, the rules themselves still take effect as scheduled, so your operations and systems need to be ready on Day 1.
Why This Matters
The 2026 updates may not feel as headline-grabbing as the earlier SECURE 2.0 changes, like auto-enrollment or student loan matching, but they’re still meaningful. For employers, it’s about compliance and communication. For employees and savers, it’s about understanding how your retirement strategy might need to shift — especially if you’re earning above the threshold.
What You Can Do Now
If you're an employer:
Check if your plan allows Roth contributions, and if not, start the process to add them.
Review your payroll systems to ensure you can identify who crosses the $145,000 threshold.
Start thinking about how you’ll handle annual paper statements (especially if most participants are digital).
If you're a saver:
Talk to your advisor or plan sponsor about how these changes could affect your contributions in 2026.
If you’re nearing age 50 and earning over $145,000, it’s a good time to revisit your Roth strategy and tax planning.
2026 is quickly approaching and the retirement landscape is shifting with it. These upcoming SECURE 2.0 changes are a reminder that good planning and clear communication allow you to stay ahead of the game.