Provide a mechanism to notify the PR Team which EE's are approaching their limits in accordance with the new Roth Catch-up Contribution rule to be effective January 1, 2026.
The SECURE Act of 2022 created a new classification of participant that is being referred to as a high income earner (HIE). A HIE is a plan participant with FICA wages over $145,000 (indexed for inflation) in the prior calendar year. This is important because if a participant is classified as a HIE AND is eligible to make the age 50 catch-up contribution, the catch-up contribution must be done on an after-tax Roth basis for all Plan Years beginning in 2026.
Glenn Gardon
| Company | Construction Partners Inc. |
| I need it... | 6 months |
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Vista's year-end update (2025.12) includes a new standard report, PR 401(k) Catch-up Eligibility, that identifies employees eligible for 401k catch-up contributions and whether they are allowed to contribute to a traditional or Roth plan based on age and prior year's FICA earnings.
Need this
Hi Gary - Has the report been created yet?
Having this as a standard report or notifier would be amazing! In the meantime, we've created a custom process to identify HIE that are eligible for catch up contributions.
Given Vista's flexibility to assign a combination of traditional and Roth 401k deductions at both initial and catch up levels, We don't have a straightforward way to automate the setup for high earners ($145K FICA 2025 wages, to be indexed in future years).
It may need to remain a manual employee deduction setup/override process - however we do intend to offer a report to list active employees (enter PR Group and/or Emp range) who meet the age requirement (input age (50) or older by Dec 31), and whose FICA wages exceed the threshold (input Year and $145K)