The "mega backdoor Roth", the strategy of making after-tax contributions to a 401(k) plan and converting them to a Roth account inside or outside the plan, remains one of the most powerful retirement savings strategies for our high-income clients. SECURE 2.0 (P.L. 117-328) ³ added two material wrinkles: a new Roth-required catch-up contribution rule for high earners (effective 2026 after extensive transitional relief), and a "super catch-up" of $11,250 for ages 60–63. For our Charlotte clients earning $250,000+ with employer 401(k) plans that permit after-tax contributions, 2025 and 2026 are critical years to coordinate.
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