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    • PENSION AND BENEFIT PLANS—11th Cir.: Arbitration procedure added to ERISA pension plan violated effective vindication doctrine
    • ARBITRATION—N.D. Cal.: Employee who brought putative class action must arbitrate the wage dispute individually
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    • DISCRIMINATION—N.D. Miss.: Black female advances sex, race claims where white male assumed duties after she was fired
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    • LABOR—NLRB WEEKLY SUMMARY—Weekly summary of NLRB decisions
    • LITIGATION NEWS, TRENDS—NYAG sues UPS for wage and hour violations on behalf of seasonal workers
    • REPORTS—Institute finds that offering voluntary benefits improves employee satisfaction, recruitment, and retention
    • VITAL BRIEFING—Mandatory Roth catch-up contributions set to kickstart in 2026
    • WAGE-HOUR—CLASS ACTIONS—E.D. Pa.: Motor Carrier Act defense does not defeat class certification of UPS workers
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    Labor & Employment Law Daily Wrap Up, VITAL BRIEFING—Mandatory Roth catch-up contributions set to kickstart in 2026, (Dec 16, 2025)

    By Mina O. Capouet, J.D., LL.M.

    New rules effectively eliminate the option for high-earning individuals aged 50 and over to make pre-tax catch-up contributions to retirement accounts.

    Plan administrators and employers will soon have to address identifying high earning employees, upd ...

    By Mina O. Capouet, J.D., LL.M.

    New rules effectively eliminate the option for high-earning individuals aged 50 and over to make pre-tax catch-up contributions to retirement accounts.

    Plan administrators and employers will soon have to address identifying high earning employees, updating payroll systems and amending plan documents as final regulations, issued by the Department of the Treasury and the Internal Revenue Service, implement changes to the catch-up contribution provisions introduced by the SECURE 2.0 Act of 2022 (P.L. 117-328) (SECURE 2.0) under Internal Revenue Code (IRC) §414(v).

    In a Vital Briefing titled “Mandatory Roth Catch-Up Contributions Set to Kickstart in the 2026 New Year,” Wolters Kluwer Senior Legal Analyst, Mina Capouet, discusses the details of the changes to the mandatory Roth catch-up provisions made by SECURE 2.0 final rules, including the allowance for plan administrators to aggregate wages from separate employers and two new methods for correcting a §414(v)(7) failure where a pre-tax catch-up contribution was made in error.

    MainStory: PensionBenefitPlans FederalRegulations FederalLegislation IndustryNewsTrends

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