The Deferred Compensation Plan

Roth Catch-up Contributions

As a result of federal tax law changes within Secure Act 2.0, beginning in 2026, if you're age 50 or older and earned greater than $150,000 in FICA wages in 2025, age based catch-up contributions to your 457 or 401(k) plan must be made on a Roth after-tax basis.

Funding Your Account