The IRS just finalized rules tied to SECURE 2.0, and while they sound “retirement-focused,” they matter more to construction business owners than you might think.

Here’s what to know:

• 🔹 High earners & 401(k) catch-upsIf you earned over $145,000 in the prior year, any catch-up 401(k) contributions will now have to be Roth.
• This hits owners, PMs, and senior superintendents hardest—especially those counting on last-minute pre-tax deductions.
• 🔹 Multiple companies = combined wagesIf you worked for or owned multiple entities, the IRS can now aggregate wages across employers when deciding whether the Roth rule applies.
• Common in construction groups, joint ventures, and family-run companies.
• 🔹 Paper refund checks are going awayStarting Sept. 30, 2025, the IRS plans to stop issuing most paper refund checks.
• If your 2025 return doesn’t include direct deposit info, refunds could be delayed 6+ weeks.

Effects for Contractors:

• Cash flow timing matters• Retirement planning affects tax strategy• Delays = frustration + lost leverage

2026 planning should start now, not next spring—especially if you’re a high earner or operate through multiple entities. Book a time to speak: https://accountingsolutionsllp.com/appointment/