Catch-Up and Super Catch-Up Contributions: What Atrium/Advocate Physicians Should Know for 2026

There's been a lot of confusion around catch-up contributions lately, and for good reason — the rules changed in a meaningful way for 2026. If you're a physician in the Atrium/Advocate 401(k) plan and you're 50 or older, this is worth a few minutes of your time. Let's walk through how catch-up contributions work, what's new this year, and how to think about the change so you can make an informed decision.

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What is a catch-up contribution?

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Once you reach age 50, the IRS lets you save over and above the standard 401(k) contribution limit. That extra amount is called a catch-up contribution, and it goes right into your existing plan through work. It's a simple idea: the closer you get to retirement, the more the rules let you set aside.

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The new "super catch-up" for ages 60 to 63

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There's also a newer element worth knowing about called the super catch-up. If you're between 60 and 63, you can save even more — over and above both the standard limit and the regular 50-plus catch-up amount. It's a short window, but for physicians in those years it's a meaningful opportunity to accelerate savings right before retirement.

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Why this matters especially for physicians

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Catch-up contributions are particularly valuable for physicians. You spend years in school and training, and by the time you're established you often have significant financial obligations — which means it's easy to fall a little behind on retirement savings in those early years. Catch-up contributions are a way to close that gap during the years your income is highest.

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2026 contribution limits

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In 2026, every saver can defer $24,500 into their 401(k). Here's how the catch-up amounts stack on top of that:

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The catch everybody needs to be aware of

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Here's the change that's creating most of the confusion. Starting in 2026, if you earned more than $150,000 last year, your catch-up contributions must go into the Roth portion of your employer-sponsored plan. This is brand new, and it comes from the SECURE Act 2.0, which mandated the change.

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In years past, your catch-up contributions were a deferral of income — you set the money aside before tax. Under the new rule, that's no longer the case for higher earners. Here's what it means in practice:

• You'll be taxed in the current year on your catch-up contributions, rather than deferring that income the way you may have in the past.
• The good news: those dollars go into the Roth and grow tax-free going forward.
• You don't have to make catch-up contributions. If you're in good shape and don't want to be taxed currently, you can dial them back or skip them for the year.
• Your recordkeeper is required to separate pre-tax and Roth savings for you, so you don't have to track the two buckets yourself.

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It's also worth thinking through your ability to convert pre-tax dollars to Roth in the future. In retirement, pre-tax savings and Roth savings are taxed very differently, so the mix you build now matters.

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2025 vs. 2026 at a glance

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To put the change in context, here's how the two years compare. Notice that the base deferral rose in 2026 thanks to an inflation adjustment, so you can actually save more this year — the difference is in how the catch-up portion is taxed.

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The bottom line

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Catch-up and super catch-up contributions are still one of the best tools physicians have to build retirement savings in their peak earning years. What's changed for 2026 isn't whether you can use them — it's how the catch-up portion is taxed if you're a higher earner. For some people, paying tax now to get decades of tax-free Roth growth is a win. For others, it's a reason to rethink how much to contribute this year. The right answer depends on your income, your tax picture, and your long-term plan.

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How we help

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Dolan Capital Advisors is a financial planning and investment management firm managing approximately $200 million in assets. We're a fiduciary with our clients at all times, and we're fee-only — meaning our only source of compensation is from our clients. We help Atrium/Advocate physicians make the most of their catch-up contributions and navigate these new Roth rules. If you'd like to talk through how the 2026 changes affect your plan, book a 30-minute complimentary consultation.

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This article has been prepared by Dolan Capital Advisors, LLC ("Firm") for informational and discussion purposes only and involves the views and judgement of the Firm's financial professionals that cannot be guaranteed and are subject to change without notice. The Firm does not provide legal, tax, or accounting advice or services, and nothing presented herein should be treated as such. Please consult your qualified advisor(s) regarding your specific situation.

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Contribution amounts shown reflect IRS limits for 2025 and 2026 and are subject to change. This article contains only highlights of your retirement benefits and does not include every detail; please refer to your official (governing) plan documents for a full explanation of covered services, exclusions, and limitations. The Firm is not affiliated with nor retained by Advocate Health or Atrium Health.

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Assets under management are approximate and calculated as of 6/30/26. References to "fiduciary," "registered investment adviser," or "fee-only" do not imply a certain level of skill or training. This article does not constitute an offer to sell or a solicitation of an offer to buy any securities and may not be relied upon in connection with any offer or sale of securities. Nothing herein constitutes a recommendation of any particular investment, security, a portfolio of securities, transaction, or investment strategy.