Hello,

In 2026, anyone making $145k+ per year must make catch-up contributions to a Roth source in a 401k.

In the event that someone makes their catch-ups to a pretax source and ends up making too much money to do so:

1. Do we know yet what the remedy for this will be?
2. Would this likely get identified during plan testing?
3. Will contributions need to be returned to the participant? Or can they get shifted over to the Roth source?

Thank you.