Core Insights - Nearly 93% of employers offer a Roth 401(k) plan, indicating a significant trend in retirement savings options for employees [1] - A new income test will be implemented in 2026, affecting catch-up contributions for high earners, specifically those earning over $145,000 from their current employer [3][4] - The IRS has introduced regulations that will complicate the way catch-up contributions are made to retirement accounts, particularly for middle-aged high-income earners [4][7] Group 1: Roth 401(k) Plans - The primary difference between a standard 401(k) and a Roth 401(k) is the tax treatment, with the latter being funded with after-tax income [2] - As of 2025, all workers can contribute up to $23,500 into 401(k) plans, with additional catch-up contributions allowed for those over 50 [4] Group 2: Income Test and Contributions - The new income test for catch-up contributions will only consider income from the current employer, which adds complexity for individuals with multiple jobs [6] - High earners will face a new tax burden starting in 2026, necessitating adjustments in their retirement savings strategies [10] Group 3: Financial Advisory Services - High-income households may benefit from specialized financial services to navigate the complexities introduced by the new tax rules [10][12] - Companies like Range offer flat-fee structures and expert guidance on tax strategies, which can be advantageous for maximizing retirement savings [11][12]