Running Savings Age Catch-Up Extension in 2026

Hi everyone,

We’re looking for some guidance on how to properly run the Savings Age Catch-Up Extension in 2026.

Oracle’s Supplemental User Documentation for SECURE 2.0 Section 603 references an "as of" date of 1/1/2026 — can anyone explain the reasoning behind using that specific date?

Currently, we run the extension every pay period using an "as of" date of 12/31/2025 (last day of the year), which allows us to pick up:

• New hires
• Rehires
• Employees turning 50 or older at any point during the year

For 2026, should we continue running it the same way — every pay period with an "as of" date of 12/31/2026 — and enable the