By Harry Prabandham · Updated September 27, 2026
Retirement Planning
SECURE Act 2.0: Key Retirement Rule Changes
SECURE 2.0 raised the RMD age to 73 and later 75, ended Roth 401(k) RMDs, added a 60–63 catch-up, and allows 529-to-Roth rollovers.
SECURE Act 2.0: Key Retirement Rule Changes
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The short answer
- SECURE 2.0, signed in December 2022, phases in dozens of retirement plan changes from 2023 through 2027.
- The biggest for individuals: a later RMD age, no lifetime RMDs on Roth 401(k)s, and larger catch-ups at ages 60–63.
- Starting in 2026, higher earners must make 401(k) catch-up contributions as Roth, not pre-tax.
- Many provisions are optional for employers, so your plan may not offer every feature.
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Full Guide
The short answer
- SECURE 2.0, signed in December 2022, phases in dozens of retirement plan changes from 2023 through 2027.
- The biggest for individuals: a later RMD age, no lifetime RMDs on Roth 401(k)s, and larger catch-ups at ages 60–63.
- Starting in 2026, higher earners must make 401(k) catch-up contributions as Roth, not pre-tax.
- Many provisions are optional for employers, so your plan may not offer every feature.
When do RMDs start now?
- RMDs begin at age 73 for people born 1951 through 1959.
- For people born in 1960 or later, RMDs begin at age 75.
- The missed-RMD penalty fell from 50% to 25%, and to 10% if corrected within the correction window.
- Since 2024, Roth 401(k) and other designated Roth accounts no longer require lifetime distributions.
How do catch-up contributions work in 2026?
- For 2026, the standard 401(k) limit is $24,500 and the age-50 catch-up is $8,000.
- Workers who are 60, 61, 62, or 63 during the year can instead contribute a catch-up of up to $11,250.
- If your 2025 FICA wages from the employer exceeded $150,000, 2026 catch-ups must be Roth.
- The IRA catch-up is now indexed, reaching $1,100 in 2026 on top of the $7,500 IRA limit.
Can leftover 529 money move to a Roth IRA?
- Yes, since 2024, up to $35,000 lifetime can roll from a 529 to the beneficiary's Roth IRA.
- The 529 must have been open at least 15 years, and contributions from the last five years are excluded.
- Each year's rollover counts toward the beneficiary's annual IRA limit and requires earned income.
- Employers may also match student loan payments with 401(k) contributions, if the plan adopts it.
What changed for employer plans?
- New 401(k) and 403(b) plans must auto-enroll workers at 3% to 10% of pay starting with 2025 plan years, with exceptions for small and new businesses.
- Long-term part-time workers with 500 hours in two consecutive years must be allowed to make deferrals.
- Plans may let employees receive matching or nonelective contributions as Roth, taxed in the year contributed.
- Plans may offer linked emergency savings accounts, capped at $2,600 of contributions in 2026.
Other changes for retirees and savers
- Up to $210,000 can go into a qualifying longevity annuity contract (QLAC) in 2026, excluded from RMD calculations until payout.
- New penalty exceptions cover $1,000-a-year personal emergencies, domestic abuse survivors, terminal illness, and federal disasters.
- A surviving spouse can elect to be treated as the deceased spouse for RMD purposes.
- A federal Saver's Match for lower-income savers is scheduled to begin in 2027.
Key takeaways
- Later RMD ages can widen the window between retirement and required withdrawals for Roth conversions and bracket planning.
- The 60–63 catch-up and the 2026 Roth catch-up rule change how late-career savers contribute.
- Check your plan's summary plan description, since many features are optional for employers.
- Rubric Advisors does not prepare tax returns; confirm how these rules apply to you with a CPA.
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