Mandatory Roth Provision

Minnesota Deferred Compensation
457(b) Plan (MNDCP)

Thank you for attending the December 4 webinar about provision 603 of the SECURE 2.0 Act that requires all age based catch-up contributions to 457(b), 403(b) or 401(k) retirement plans be made on a Roth basis for all employees whose FICA wages for the preceding calendar year exceed $150,000.

If you missed the webinar or need more information, we have resources to assist in your understanding. 

Contact your dedicated MSRS Representative with questions.

• For more information about the SECURE 2.0 mandatory Roth provision, visit the employer website, "Provisions Effective January 1, 2026."
  
  
• Mandatory Roth Provision job aid
  
  
• Mandatory Roth Provision recorded webinar training from 12-4-2025 
  
  
• Information about the MNDCP Roth 457