FAQs on Roth Catch-Up
Secure 2.0 403(b) Catch-Up Provision FAQs
The Secure 2.0 Act implemented changes to the 403(b) catch-up provisions. Those changes include the following:
- If you are between ages 60-63, you can contribute an additional $11,250 in 2026. Once you turn 64, you must revert back to the standard age 50 catch-up amount.
- If your FICA wages in the previous year at one of the Oregon Public Universities were more than $150,000 (which may be increased for inflation in the future) your catch-up contribution must be Roth.
What if I worked at another employer the previous year?
You may continue to contribute on a pre-tax basis as we will not ask for prior employment salary information.
Does that mean we are contributing to a Roth IRA at that point?
No, the 403(b) plan has both pre-tax and Roth in its plan. That means that you may contribute up to the 402(g) limit of $24,500 either pre-tax or after tax (Roth), or you may also split your contributions between the two.
What if I made less than $150,000 in the previous year?
If you made less than $150,000 and participate in the catch-up provisions, your catch-up will continue to be made on a pre-tax basis (unless you select the Roth option).
If I have already contributed to Roth during the year, and I am in the higher salary range, am I required to contribute to Roth in the catch-up?
No, if you have already met the catch-up amount as Roth ($8,000 or $11,250 in 2026), you can complete a new Voluntary Savings Form and indicate that you want the catch-up to be pre-tax. You may also indicate that you want to stop making contributions. This will not happen automatically. Once you hit $24,500 in contributions, any catch-up will automatically go into Roth; you must request the change to pre-tax.
Are there different rules surrounding Roth accounts?
Yes. Roth 403(b) distributions, including earnings, are tax-free upon distribution if the account has been held for at least five years and withdrawals occur after age 591⁄2.
What happens if I withdraw Roth money before the 5 years or before turning 59 1/2?
Earnings will be subject to taxes, and a 10% penalty.
