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Under SECURE Act 2.0 Section 603, any age-based catch-up contributions (ages 50+ or 60+) made by participants who earned more than $150,000 in FICA wages in 2025 must be made as Roth (after-tax) contributions. You can still make your standard annual contributions on a pre-tax basis, but must contribute any age-based catch-up contributions on a Roth basis.

You must make a Roth contribution election for your account if you:

  • Earned over $150,000 in FICA wages during 2025
  • Wish to make age-based catch-up contributions
  • Plan to maximize your 457(b) contributions

If you do not make a Roth contribution election, your employer will stop your contributions once you reach the standard annual limit of $24,500. 

Please note: Neither your employer nor the Plan will automatically convert your pre-tax contributions to Roth contributions. You are responsible for making a Roth contribution election by yourself. The NYSDCP customer service team can help you set up age-based catch-up contributions as Roth contributions so you can contribute up to annual limits and maximize your savings.
To update your pre-tax and/or Roth contribution elections, you can access your account
online or by contacting the Plan’s HELPLINE at 1-800-422-8463.
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