Webinar highlights

In this webinar, we'll cover:

What SECURE 2.0 requires today and which provisions may require future plan amendments or payroll system changes
Rothification and catch-up contribution rules, including who is affected and common compliance pitfalls for employers
Auto-enrollment requirements at both the federal and state levels, and how they impact staffing-heavy healthcare organizations

Executive summary of Get secure with SECURE 2.0: compliance essentials for post-acute and long-term care providers

This session provides a comprehensive, implementation‑focused overview of SECURE 2.0 retirement legislation and its impact on post‑acute and long‑term care employers. The discussion explores key compliance requirements, new contribution rules, and emerging employer responsibilities, while also highlighting opportunities to improve employee financial wellness and retention.

The session emphasizes how SECURE 2.0 reshapes retirement plan participation through expanded access, new incentives, and mandated plan changes – requiring employers to align their plan design, payroll processes, and communication strategies to remain compliant and competitive.

The retirement savings gap driving legislative change

SECURE 2.0 builds on growing concerns about retirement readiness in the United States.

Key challenges include:

Large portions of the workforce lack retirement savings or access to employer‑sponsored plans
Many employees doubt their ability to retire on time
Financial pressures – including debt – limit consistent contributions

Healthcare workers face similar challenges, even when participation rates are higher, with confidence in savings adequacy remaining a persistent issue.

SECURE 2.0 – expanding access and encouraging participation

SECURE 2.0 introduces over 90 provisions designed to increase retirement participation and savings.

Core objectives include:

Expanding access to employer‑sponsored retirement plans
Encouraging higher and longer‑term contributions
Reducing barriers through penalty relief and simplified plan structures
Providing new incentives for both employers and employees

Many provisions are already in effect, while others continue to phase in through 2026 and beyond.

Roth catch‑up requirements for high‑wage earners

One of the most impactful 2026 provisions is the requirement to “Roth‑ify” catch‑up contributions for certain employees.

Key rules:

Employees age 50+ earning over $150,000 (lookback basis) must make catch‑up contributions as Roth (post‑tax)
If a plan does not offer a Roth option, these employees cannot make catch‑up contributions
Non‑high‑wage earners may continue using pre‑tax or Roth options

This change requires coordination between plan design, payroll systems, and employee communications to avoid compliance errors.

Catch‑up contribution structures and payroll implications

Employers must correctly handle catch‑up contributions based on plan design.

Scenarios include:

Pre‑designated catch‑up elections that must be treated as Roth
“Spillover” contributions that convert to Roth once standard deferral limits are reached
System‑driven transitions from pre‑tax to post‑tax mid‑year

Improper classification creates compliance risk and may require correction through payroll and plan adjustments.

Super catch‑up contributions for employees aged 60 to 63

SECURE 2.0 expands contribution limits for a specific age group.

For employees aged 60 – 63:

Higher catch‑up contribution limits apply compared to standard age 50+ rules
These enhanced limits provide additional opportunity to accelerate retirement savings
Roth requirements still apply for high‑wage earners within this group

This provision creates new planning opportunities but also adds complexity to contribution tracking.

Automatic enrollment and plan participation requirements

SECURE 2.0 introduces mandatory auto‑enrollment for certain plans.

Key requirements:

Applies to plans established after December 2022
Employees must be automatically enrolled at a set contribution rate
Contribution percentages must increase annually within defined limits
Employees may opt out if desired

These requirements significantly increase participation rates but require employer setup and ongoing administration.

State‑level retirement mandates – a parallel requirement

In addition to federal rules, many states now require access to retirement plans.

Key differences from federal law:

States may require employers to offer a plan or participate in a state‑run program
Employers must facilitate enrollment and contributions
Administrative responsibilities vary by state

Employers must ensure compliance at both federal and state levels.

New employer incentives to increase participation

SECURE 2.0 expands employer tools to encourage retirement savings.

Options include:

Providing small incentives or gifts to employees who enroll in plans
Offering expanded employer tax credits for plan sponsorship
Matching employee student loan repayments with retirement contributions

These incentives can improve participation while supporting employee financial well‑being.

Student loan matching – a new pathway to retirement savings

Employers may now treat qualifying student loan payments as retirement contributions for matching purposes.

This allows:

Employees to receive employer matches without direct retirement plan contributions
Workers with high debt burdens to still build retirement savings
Employers to enhance benefits without requiring additional employee cash flow

This is a significant new lever for both recruitment and retention.

Upcoming changes – Saver’s Match and future requirements

SECURE 2.0 continues to evolve, with additional provisions taking effect in future years.

Key upcoming changes:

Saver’s Match (2027) – federal matching contributions for eligible workers
Further increases to required minimum distribution ages
Mandatory plan document amendments by December 31, 2026

Employers must monitor phased‑in changes to ensure continued compliance.

From compliance obligation to strategic opportunity

SECURE 2.0 introduces significant compliance requirements – particularly around Roth catch‑ups, auto‑enrollment, and plan design – but also creates new opportunities to support employee financial wellness.

Employers who proactively align their retirement plans, payroll systems, and communication strategies can not only maintain compliance but also strengthen retention, improve employee satisfaction, and differentiate their benefits offering in a competitive labor market.