Core Points - The article discusses upcoming changes to 401(k) contribution limits and rules for higher earners starting in 2026 [3][4] - It highlights the increased contribution limits for 401(k) plans, with the maximum contribution for those under 50 rising to $24,500 and for those 50 and older to $32,500, including catch-up contributions [4][5] - A specific exception is noted for individuals aged 60 to 63, allowing a catch-up contribution of $11,250, leading to a total contribution of $35,750 [5] - Higher earners with an income exceeding $145,000 in 2025 will be required to make catch-up contributions to a Roth 401(k) instead of a traditional 401(k) [7] - The article emphasizes the tax implications of Roth 401(k) contributions, which are made on an after-tax basis but offer tax-free growth and withdrawals in retirement [9][10] - It also mentions the importance of tax diversification in retirement savings and the growing adoption of Roth features in 401(k) plans by employers [11]