You're making over $150k in 2025. Starting in 2026, SECURE 2.0 flips several defaults for you.
1. The forced Roth catch-up. Any catch-up you make on a 401(k), 403(b), 457(b), or TSP must be Roth. For someone 50+ maxing out at $32,500, that's $8,000 that can no longer be pretax. At a 32% marginal rate, you pay $2,560 more in federal tax this year than you would have under the old rules.
2. Roth IRA is likely off the table directly. The 2026 Roth IRA phase-out (single filer) ends at $168,000 MAGI. Above that, you use the backdoor Roth: contribute $7,500 to a traditional IRA (nondeductible), then convert to Roth immediately. Confirm you have no existing pretax IRA balance; otherwise the pro-rata rule makes this very messy.
3. Mega backdoor Roth if your 401(k) allows after-tax contributions + in-service Roth conversions. This is the only way a W-2 earner can funnel the full $72,000 into Roth space in 2026. Ask HR specifically for "after-tax contributions with in-plan Roth conversion." Many Big Tech plans allow it.
4. HSA doesn't care about your income. The HSA is the one account without an income phase-out. Max it. On a family HDHP, that's $8,750 pretax, not subject to FICA if done through payroll.
5. 457(b) stacking if you work for state or local government. You can contribute a full $24,500 to both a 401(k) and a 457(b) at the same employer. That's $49,000 of pretax/Roth room before even considering IRA or HSA.
Total possible 2026 shelter for a $250,000 earner without Mega Backdoor: roughly $24,500 (401k) + $8,000 catch-up Roth + $8,750 HSA + $7,500 backdoor Roth IRA = $48,750 of tax-advantaged room.