I have to admit I missed this change, but it is a big deal for some people.
Savers ages 50 and older can make catch-up contributions in their 401(k) accounts each year, with eligible workers allowed to put an extra $7,500 into their accounts, for a total of $30,000, this year.
Starting next year, those catch-up funds will be funneled only into after-tax Roth accounts for those who earned more than $145,000 the previous year. The change is part of a set of new rules Congress passed in December. In 2022, 16% of eligible participants took advantage of catch-ups, according to Vanguard Group.
This change means many workers will pay taxes on their catch-up money up front during high-earning years, rather than in retirement when they may be in a lower tax bracket. It stands to reshape how many Americans save for retirement and create financial and estate-planning strategies.
By Anne Tergesen The Wall Street Journal 7-16-23
This might be a blessing in disguise. If you can save extra starting at age fifty, why not leverage that and make all future earnings on those investments tax-free? No required minimum distributions either and when you take the cash in retirement you may avoid higher (IRMAA) premiums because Roth distributions are not counted as income.
QUINNSCOMMENTARY 
Diversity in tax treatment as well as asset classes is a good thing.
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When I first started investing for retirement in my employer sponsored 401-k, I was focussed on the tax break. After discovering Bogle and others, I also began making investments in a taxable account. When my wife and I retired 5 years ago, we had a two legged stool: our roll-over IRAs and a brokerage account. Since then we have made some modest Roth conversions providing a third, albeit smaller, leg. I had the same thought as you; workers with many years to go yet will be glad when they eventually retire if they have a substantial balance in their Roth in addition to their 401-k.
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