2026 Quarterly Newsletter 
President's Report
This inaugural CCPA newsletter is designed to introduce you to our chapter and encourage your attendance at the Maryland State Payroll Conference on April 9.
As President of Charm City Payroll (CCPA) and long-time Chair of the Maryland State Payroll Conference (MSPC), I have been fortunate to meet many wonderful people over the years. Leading this chapter has been deeply rewarding, and I am sincerely grateful to Nicole Cooke, Gina Senatore, and Anita Taylor for their many years of support in my role as Chair.
I am excited about the future of our organization as we welcome three new board members this year: Melissa Allen, Steven McGhee, and Lisa Ridgely.
Having recently retired from my career in the human resources and payroll industry, it is now time to begin the search for my successor as Chapter President. If you are interested in helping shape the future of the Charm City Payroll chapter, there are still several board seats available. Please note that the President’s position is open only to current board members.
While I remain in this role, my primary focus will continue to be increasing awareness of the chapter among payroll professionals throughout Maryland and making the Maryland State Payroll Conference a larger, more engaging, and better-attended event.
To support this growth, we have kept attendee pricing unchanged since 2023 and introduced a discounted early-bird registration option this year to provide additional savings. We remain committed to growing the conference annually, with a goal of reaching 100 attendees in 2026.
We are thrilled to welcome back Gerard Hall as our keynote speaker. Gerard is a highly sought-after presenter, and we are fortunate to have him return. Joining him is our lunch keynote speaker, Julie Develin. Julie presented at the conference a few years ago, and many attendees requested her return this year. Additional session speakers include Tricia Richardson, a dynamic PR Org presenter, along with representatives from Bloomberg Industry Group, the IRS, and the Maryland Department of Labor, among others.
I encourage you to contact your payroll vendor, as many offer discount codes for the conference. If they are unaware of these discounts, please have them reach out to me directly for a code.
We hope you enjoy this inaugural newsletter and find the information valuable as you continue your work as payroll professionals. I look forward to seeing you at the Maryland State Payroll Conference.
Community Service
On Sunday, September 7, 2025, the chapter volunteered at Love and Lunches.
Love and Lunches
Love and Lunches is the reorganization of Simple Sacrifice, which was initially started in 1991 as the Franquelli Family weekly community service project. In 2015, Jilleien Franquelli and her wife Colleen Rippey reestablished Simple Sacrifice which is now Love and Lunches. Each week, Love and Lunches delivers lunches and groceries to the home and food insecure in Baltimore city. The goal of Love and Lunches is working towards a future of both safe housing for all and free of hunger by providing opportunities of awareness and aid for volunteers and donors.
Calendar of Events
Join us for our 2026 Meetings:
February Webinar: February 20, 2026 - 11am-1pm - Legal and Compliance Requirements of the One Big Beautiful Bill - Register Now
2026 Maryland Statewide Payroll Conference - Thursday, April 10, 2026 - More details to come!! - Register now!
Theme: Take a bite out of Payroll...Let's get cooking!
Where: Marriott BWI
Cost:
Members - $179
Non-Members - $199
Time: 7:15am-4:45pm
Member Spotlight
Eutoby Jackson
Professional Background
Eutoby Jackson has more than three decades of payroll experience, having worked in the payroll environment since 1990. She began her career with ADP as a New Accounts Coordinator and, after taking time away for maternity leave, returned to the workforce full-time in 2003.
Her career spans nearly every major healthcare organization in the region, except for Life Bridge. From 2003 to 2012, Eutoby worked at MedStar Health, where she started as a Payroll Coordinator and was promoted to Supervisor within her first few months. During her time there, she managed a team of five supporting payroll for approximately 35,000 employees. In 2011, she expanded her role by working on acquisitions and payroll projects, including integrating physician offices and specialty practices. She later served as Payroll Project Lead for MedStar’s ERP implementation, transitioning payroll and HR systems from Lawson to PeopleSoft—an experience that strengthened her skills in project management, system design, training, and public speaking.
In 2012, Eutoby joined the University of Maryland Medical System, initially as a Supervisor and later promoted to Manager in 2015. There, she led a team of 14 and supported payroll for approximately 38,000 employees. This role proved especially impactful during the COVID-19 pandemic, as she worked closely with HR and Compensation teams during a period of unprecedented change.
From 2023 to 2024, Eutoby transitioned into consulting with Infor to gain experience on the client side of payroll implementations. Working with a relatively new payroll application, she partnered closely with clients to navigate system design and implementation. Highlights included traveling to Texas and supporting her first implementation client in Florida through their initial payroll go-live.
In 2024, Eutoby joined Johns Hopkins University, where she now supports both the University and Health System. Together, these organizations serve approximately 78,000 employees. She currently manages a team of five and enjoys the complexity of supporting non-resident aliens, international employees, and the unique policies that apply to students and staff. She also brings a thoughtful perspective to the evolving impact of federal funding and regulatory changes on higher education.
Areas of Interest and Professional Philosophy
Eutoby has always been interested in how payroll operates across different industries. While she initially expected significant differences, she has found that—regardless of industry—the core payroll challenges remain remarkably consistent.
She is especially proud of her work on large-scale ERP implementations and her time as a consultant, where she supported system design, training, user acceptance testing, and go-live activities. A self-described “techie at heart,” she enjoys collaborating with IT partners and translating complex concepts into practical solutions.
Eutoby also prides herself on being able to professionally articulate questions or concerns others may hesitate to raise. She believes clear communication builds shared understanding, strengthens collaboration, and helps teams work more effectively together.
Hobbies & Fun Facts
Outside of work, Eutoby enjoys travelling, preferably with a well-planned itinerary to make the most of each day. She loves animals and makes a point to visit zoos and safaris when traveling, with the San Diego Zoo being a favorite.
She also enjoys spa getaways, including a memorable girls’ trip to Sedona, Arizona, which included visits to the Grand Canyon and plenty of photo opportunities.
Fun facts about Eutoby:
- She collects decorative eggs (not Fabergé) and shoe figurines
- She enjoys bowling and considers herself a foodie
- She values time spent with family and friends
- She still enjoys classic video games like Mario, Pac-Man, Centipede, and Galaga
Board Member Spotlight
Anita M. Taylor - Treasurer
Since 2019, Anita has served as Treasurer of the Charm City Payroll Association managing and overseeing the organization’s financial operations. Anita works closely with fellow board members to provide clear financial insight that supports informed decision-making.
Anita also has extensive experience working at Howard County Government as a Bureau Chief of Disbursement. The Bureau Chief of Disbursement oversees the daily operations of the disbursement function, including payroll, accounts payable, and other payment activities, ensuring the timely and accurate processing of employee payroll, vendor payments, and reimbursements. This role is responsible for maintaining compliance with all applicable federal, state, and local regulations, establishing and monitoring internal controls to safeguard public funds, managing banking relationships and payment methods, and reviewing complex and/or high-dollar transactions.
She has worked in county government for over 17 years.
Government Liaison Update from Melissa Allen
Roth Catch-Up Contribution Requirement
What Changed:
- SECURE 2.0, Section 603 requires that catch-up contributions (additional contributions for participants age 50+) by certain higher-income employees must be made as Roth (after-tax) contributions instead of pre-tax.
- The threshold is based on FICA wages in the previous year, generally around $145,000+ (indexed annually). Participants above that level who are eligible for catch-up contributions must make them Roth.
Effective Dates & Implementation:
- Statutory effective date: January 1, 2026. High-wage earners must be treated as though catch-up contributions are Roth in plan operation.
- Strict compliance date: Final regulations generally apply for plan years beginning after December 31, 2026, which means 2027 reporting/plan operations must fully reflect all final rules.
- Transitional ‘reasonable, good faith’ rule: Plans can operate under a reasonable interpretation during calendar year 2026.
Key Points for Government/Employer Plans:
- Governmental plans and collectively bargained plans may have different later applicability dates for some regulatory details.
- Plans must offer Roth 401(k) (or relevant Roth option) if they want to accept catch-up contributions from high-wage participants; otherwise, catch-up cannot be accepted for those individuals.
Who Is Affected? Income & Roth Catch-Up Thresholds
· FICA wage threshold: About $145,000 (indexed) based on prior year wages with the plan-sponsoring employer.
· If wages are below the threshold, participants may still choose traditional or Roth for catch-ups unless other plan provisions dictate otherwise.
Plan Amendments & Operations:
- Plan documents must be amended to reflect the Roth catch-up rule; recordkeepers and payroll systems must track prior-year FICA wages for eligibility.
- Employers may need to add Roth deferral capabilities if not already present to allow catch-up contributions.
Good-Faith Compliance in 2026:
- For 2026, plan sponsors can comply under a reasonable, good-faith interpretation of the statutory requirements before final regs take full effect in 2027.
Designated Roth Employer Contributions:
- Employers can allow matching and nonelective contributions to be designated as Roth contributions which is an optional feature that expands Roth opportunities beyond elective deferrals.
- IRS Notice 2024-2 clarified how employer Roth contributions work and tax reporting requirements.
Expanded Roth Options for SEP & SIMPLE Plans:
- SIMPLE IRAs and SEPs can accept Roth contributions under new SECURE 2.0 provisions, broadening Roth adoption beyond traditional 401(k).
2026 Updates
2026 Roth IRA Income and Contribution Limits
For 2026, the Roth IRA contribution limit for individuals under age 50 is $7,500. Individuals aged 50 and older can make an additional $1,100 catch-up contribution, for a total of $8,600.
Eligibility to contribute the full amount is subject to Modified Adjusted Gross Income (MAGI) limits, which vary by tax filing status.
2026 Roth IRA Contribution and Income Limits
|
Tax Filings status |
MAGI for Full Contribution |
MAGI for Partial Contribution |
Ineligible MAGI |
Annual Limit (<50) |
Annual Limit (50+) |
|
Single, Head of Household |
Less than $153,000 |
$153,000 - $168,000 |
$168,000 or more |
$7,500 |
$8,600 |
|
Married Filing Jointly |
Less than $242,000 |
$242,000 - $252,000 |
$252,000 or more |
$7,500 per person |
$8,600 per person |
|
Married Filing Separately |
Not applicable |
Less than $10,000 |
$10,000 or more |
Partial/None |
Partial/None |
Key Details
- Combined Limit: The total amount you contribute annually across all your Traditional and Roth IRAs cannot exceed these limits.
- Earned Income: You must have earned income to contribute to a Roth IRA, and your contribution cannot exceed your total earned income for the year.
- Contribution Deadline: Contributions for the 2026 tax year can be made until the federal tax filing deadline in April 2027
- Backdoor Roth IRA: High-income earners who exceed the direct contribution limits may be able to utilize a "backdoor" Roth IRA strategy, which involves contributing to a non-deductible traditional IRA and then converting it to a Roth IRA. This process can be complex, so consulting a financial professional is recommended.
Social Security Wage Base Increases to $184,500 for 2026
The Social Security wage base for 2026 is $184,500, meaning earnings up to this amount are subject to the 6.2% Social Security payroll tax (split between employee and employer), with any income above this limit not taxed for Social Security. This is an increase from the 2025 limit of $176,100, reflecting adjustments for average wage growth, with no wage cap for Medicare taxes.
Details for 2026 · Social Security Wage Base: $184,500 · Social Security Tax Rate: 6.2% for employees and 6.2% for employers (total 12.4%). · Maximum Taxable Earnings: For earnings of $184,500 or more, the tax stops. · Medicare Tax: There is no wage base limit for Medicare; all earnings are subject to the 1.45% tax.
Example
· An employee earning $200,000 in 2026 would pay Social Security tax on the first $184,500 but not on the remaining $15,500.
