It is May 2, 2026. If your LLC is generating high income, the rules for your retirement contributions have just changed under the SECURE Act 2.0 implementation.
- Roth Mandate: If you earned more than $150,000 in the previous year, your “catch-up” contributions must now be designated as Roth (after-tax) contributions.
- Age Bonus: For owners aged 60 to 63, the additional contribution limit has increased from $8,000 to $11,250.
- The Shark Insight: “The IRS wants its taxes today, not tomorrow. By forcing the Roth transition, you lose the immediate deduction but gain a lifetime of tax-free growth. It’s a chess move: pay a little now to pay nothing when you’re a millionaire in retirement.”