On August 25, 2023, the IRS delayed the requirement, originally slated to be effective in 2024, that catch-up contributions for higher earners be made on a Roth basis. Now, that provision will be effective in 2026. This applies to 401(k), 403(b) and governmental 457(b) plans.
SECURE 2.0 requires that individuals whose prior year wages exceed $145,000 and