HR Insider Winter 2026 edition

Winter 2026

RETIREMENT

Mission Square Retirement Webinars

Retirement Savings Update New “Super Catch-Up” and Roth Rules W e want to share an important update regarding upcoming changes under the federal Se cure 2.0 Act that will impact how certain employees make catch-up contributions to the 457(b) deferred compensation plan beginning January 1, 2026. Under this legislation, any employee who earns more than $145,000 in wages (indexed annually) and is age 50 or older will be required to make all 457(b) catch-up contributions on a Roth (after-tax) basis, rather than pre-tax. This requirement applies only to catch-up contributions within the 457(b) plan and does not affect your ability to make standard contributions on either a pre-tax or Roth basis. Employees who are under age 50 or who earned $145,000 or less in the prior year will not be affected and may continue to choose the tax treatment of their catch-up contributions.

Planning for the Future: The Fundamentals of Retirement Investing - Whether you’re just starting out or need a refresher, we’ll discuss basic investing concepts, including risk, as set allocation, diversification, rebalancing, market timing, and dollar-cost averaging . February 25th Social Security: Understanding Your Options and Social Secu rity Fairness Act - As you near retirement, one of the biggest financial decisions to make is when to begin receiving Social Security benefits. With pensions disappearing, Social Security remains the major source of guaranteed lifetime retirement income for most Americans, so it’s important to explore your options and make an informed decision. March 4th Effective Estate Planning: Protecting Your Assets for the Future - An effective estate plan can help ensure your family’s fi

All webinars are held on Wed nesdays from 12:00-1:00 p.m. CST, unless otherwise noted. Register HERE to attend any of the classes. Enrolling in your 457(b) plan Learn why enrolling in your employer’s plan matters, disco ver easy steps to get started, and pick up tips to help you save for the future. Monday, February 2nd and Monday, March 2nd, 12:00 - 1:00 p.m. The Medicare Puzzle: Under standing Your Medicare Opti ons - There are many pieces to the Medicare puzzle you need to be aware of. Gain insights into Medicare and the importance of knowing when you need to apply. February 4th Preparing for Your Retirement If you’re retiring soon, you probably have questions about your retirement accounts. Learn what you could consider next. February 18th

nancial needs will be taken care of and that your personal wishes will be carried out in the event of your death. March 11th Tax Planning and Your Retire ment - Taxes may be the hidden expense in your retirement plan. Take a closer look at understan ding how taxes work and how to prepare for and manage your tax liabilities in retirement. March 18th Managing your Investments: Helping to Keep your Retire ment on Track - An investing strategy is a carefully planned and prepared approach to managing and accumulating money to help meet your short-, mid-, and long-term financi al goals. Investment planning requires discipline and patience, but it doesn’t have to be difficult. March 25th

Higher “Super Catch-Up” at Ages 60-63 Employees who are ages 60–63 can contribute more than the standard age-50 catch-up. • Standard age 50+ catch-up (2026): $8,000 • New age 60–63 catch-up (2026): up to $11,250 Roth Requirments for High Earners Employees who earned more than $145,000 (indexed for inflation) in the prior year will be required to make catch up contributions as Roth (after-tax) contributions instead of pre-tax. • Regular contributions can still be pre-tax or Roth • Catch-up contributions must be Roth if prior-year wages exceed the limit • If you earn under the threshold, you may still choose whether your catch-up is pre-tax or Roth, depending on plan options. If you are affected by this change, we will reach out to you directly with information.

Webinars Tailored for TCDRS Members

Planning a Successful Retirement - Retirement is not just about the money. If you are thinking about retiring in the next five years, join TCDRS for a webinar about how to plan for a successful retirement. We’ll not only talk about the financial aspect of retirement, but the emotional transition as well. Plus, we’ll walk you through the steps for processing your TCDRS retirement. Wednesday, February 25th, 12:00 - 1:00 p.m. Click HERE to register. Welcome to TCDRS - If you’re a new hire and have questions about your TCDRS benefit, this we binar is for you! You’ll learn how TCDRS is unique and how it helps you save for your future. You’ll

also find out why it’s important to designate a ben eficiary and register for your online account. Then we’ll show you all the resources TCDRS offers to help you retire with confidence. Friday, March 6th, 9:00 - 9:30 a.m. Click HERE to register. Envision Your Financial Future - Retirement planning begins on day one. Join TCDRS for a we binar to review how your TCDRS retirement plan works and how life changes can impact your ben efits. We’ll also discuss the importance of saving outside your TCDRS plan. The earlier you start saving for retirement, the more options you’ll have when you are ready to take that next step. Coming Soon!

4

5