2026 retirement limits and Roth catch-up rules: a year-end check

Review current contribution limits, the special ages 60–63 catch-up amount, and Roth treatment that may apply to some higher-paid participants.

What to do this week

1. 1

   Compare year-to-date contributions with the plan and individual limits.

2. 2

   Confirm age-based catch-up eligibility.

3. 3

   Ask the plan administrator whether mandatory Roth catch-up treatment applies.

How to use this field note

Use the checklist to organize records and identify the question that needs attention. Confirm deadlines and federal requirements against the linked official source. State, local, entity-specific, and fact-specific rules may differ.