If you are a high earner or a super saver who has already maxed out your standard 401(k) or 403(b) contributions, there is a strategy you likely haven't heard of. It’s called the Mega Roth (or Super Roth), and in 2026, it could allow you to shield up to an additional $47,500 in tax-free savings.
Many of us worry about the same things: Are we saving enough? What will happen to Social Security? And how high will taxes go in the future?
If you are a high earner or a super saver who has already maxed out your standard 401(k) or 403(b) contributions, there is a strategy you likely haven't heard of. It’s called the Mega Roth (or Super Roth), and in 2026, it could allow you to shield up to an additional $47,500 in tax-free savings.
What is a Mega Roth (super Roth) strategy for pre-retirees?
A Mega Roth is a way to move significantly more money into your existing Roth 401(k) or 403(b). It works in three steps:
- Max out: You contribute the standard limit to your 401(k) (pre-tax or Roth).
- Fill the gap: If your employer plan allows it, you make after-tax contributions above the normal limit.
- Convert: Those after-tax dollars are converted into Roth dollars within your plan or rolled into a Roth IRA.
The result is a massive boost to your tax-free bucket, far beyond what you could contribute to a standard Roth IRA.
Seizing the power of Roth savings in 2026
Tax laws are shifting. If you earned $160,000 or more in 2025, you are considered a Highly Compensated Employee (HCE). Starting in 2026, the IRS requires that your catch-up contributions be made on a Roth basis.
While this sounds like a restriction, it’s actually an invitation to look at the total power of Roth savings.
Here are the 2026 limits we can help you aim for:
Your Age in 2026
Total Plan Limit (Employee + Employer)
Under Age 50 - $72,000
Age 50–59 - $80,000
Age 60–63 - $83,250
The opportunity
Most people stop at the $24,500 individual limit.
The Mega Roth uses that extra space (up to the $72,000+ total limit) to build a tax-free fortune.
Avoid the Rollover Trap with Smart Roth Conversion Planning
Roth rules are famous for their five-year clocks. One critical trap to watch for is moving your 401(k) to a Roth IRA. Even if you’ve had your 401(k) for a decade, moving it to a brand-new Roth IRA restarts the five-year clock for earnings in that new account.
Pro-tip: Open a Roth IRA today with just $1.
Even if you don’t fund it further for years, you’ve started the clock, protecting your future rollovers from unnecessary waiting periods.
Is the Mega Roth Strategy Right for You?
The Mega Roth strategy can be a game changer for:
- Empty nesters: If your kids are off the payroll and you want to sprint toward retirement.
- High earners: If your income prevents you from contributing directly to a Roth IRA (for 2026, this phase-out starts at $153,000 for singles and $242,000 for married couples).
- Early retirees: If you plan to retire between 55 and 59½, we can use the Age 55 Rule to access these funds penalty-free.
Let’s look at how a Mega Roth works in a real-world scenario and what you should confirm before diving in.
Example: The Sprint to Retirement
Meet Sarah, age 52. Sarah is a high-level executive earning $220,000. Her kids have finished college, her mortgage is nearly paid, and she wants to maximize her savings for a target retirement age of 60.
Step 1: The Standard Max-Out
For 2026, Sarah contributes the full $24,500 to her 401(k), plus an $8,000 catch-up contribution (since she is over 50). Her employer also provides a generous $15,000 match.
- Current Total in Plan: $47,500
Step 2: Identifying the "Mega" Gap
The IRS total limit for 2026 is $72,000 (this limit excludes the catch-up). Sarah subtracts her regular contribution and her employer match from that limit:
- $72,000 – $24,500 (Regular) – $15,000 (Match) = $32,500
Step 3: The Conversion
Sarah contributes that extra $32,500 as "after-tax" dollars. Her plan allows for Automatic In-Plan Conversions, so every time she gets paid, that money instantly moves into her Roth 401(k) bucket.
The Result: By the end of the year, Sarah has shielded $65,000 in Roth assets ($24,500 regular + $8,000 catch-up + $32,500 mega) that will grow tax-free for the rest of her life.
Three Things to Consider Before You Start using a Mega Roth
Although the Mega Roth is powerful, it requires careful coordination.
- Check your plan’s testing status: The IRS requires plans to pass nondiscrimination testing to ensure high earners aren't the only ones benefiting. Occasionally, if a plan fails this test, your after-tax contributions might be refunded to you at the end of the year. This is common and not a penalty, but it’s something to be aware of.
- Verify In-Service options: The strategy only works effectively if your plan allows In-Plan Roth Conversions or In-Service Distributions. If your plan allows after-tax contributions but not the conversion, your money sits in a tax-deferred state where the earnings are still taxable, which defeats the purpose of the Mega Roth.
- Ensure cash flow: Unlike regular 401(k) contributions, after-tax contributions don’t lower your current tax bill. You are essentially investing take-home pay. Ensure you have a healthy emergency fund (3 to 6 months of expenses) before committing this much cash to a retirement account.
Start by Asking your HR Rep About the Features of Your Plan
The Mega Roth is one of the most technical strategies in the financial playbook. It requires a deep dive into your company’s 401(k) Summary Plan Description and a clear understanding of your current and future tax brackets.
Automatic in-plan conversions, rollover rules, penalties, and investment flexibility vary by plan. Plan rules should always be reviewed before implementing a Super/Mega Roth strategy.
To implement the Mega Roth strategy, you need specific green lights from your employer’s plan. Many HR representatives may not recognize the term Mega Roth, so it is best to ask about the specific technical features that make the strategy possible.
Here is a template you can use for an email or a meeting with your HR or Benefits Department.
Subject: Inquiry regarding 401(k) plan contribution features and Roth conversions
Message:
Hi [HR Name/Benefits Team],
I am looking to maximize my retirement savings for the 2026 plan year and would like to confirm if our current 401(k) plan supports the following features:
- After-Tax Contributions: Does the plan allow for voluntary after-tax contributions (non-Roth) beyond the standard $24,500 employee deferral limit?
- In-Plan Roth Conversions: If after-tax contributions are allowed, does the plan permit In-Plan Roth Conversions (moving those after-tax dollars into the Roth portion of the 401(k))?
- Automated Conversions: Does the plan offer an auto-convert feature that automatically moves after-tax contributions to the Roth account each pay period to minimize tax on earnings?
- In-Service Distributions: Alternatively, does the plan allow for In-Service Distributions of after-tax balances to an external Roth IRA while I am still employed?
- Plan Limits: What is the maximum percentage of my salary that I am permitted to contribute as an after-tax contribution?
Thank you for your help in clarifying these plan provisions!
Best regards,
[Your Name]
What to Look For in Their Answers
If they say...
"We only allow Pre-tax and Roth."
What it means for you
You likely cannot do a Mega Roth. You are limited to the standard $24,500 (plus catch-ups).
If they say...
"We allow after-tax, but no in-plan conversions."
What it means for you
You can contribute extra, but the earnings will be taxable until you leave the company. Less ideal, but still a way to save more.
If they say...
"Yes to after-tax and yes to in-plan conversions."
What it means for you
Green light! You have the Mega Roth available to you.
If they say...
"You might be limited by 'ACP Testing'."
What it means for you
Because you are a high earner, the plan might limit your extra contributions to ensure the plan remains fair for all employees.
A Quick Note on After-Tax vs. Roth
When talking to HR, make sure to emphasize After-Tax (Non-Roth). Many people confuse Roth contributions (which are limited to $24,500) with after-tax contributions (which can go up to the $72,000 total plan limit).
Make the most of Mega Roth and Other Hidden Opportunities to Maximize Retirement Savings
The Mega Roth and Backdoor Roth strategies are more than just tax hacks—they are sophisticated tools that require precise coordination with your overall wealth plan.
Whether you are navigating the 2026 catch-up rule changes, looking to maximize every dollar of tax-free growth, thinking about Roth conversions or the Mega Roth strategy, the right guidance makes all the difference.
We specialize in helping high earners identify these hidden opportunities within their specific employer plans, and much more.
