Super-Catch-Up Retirement Contributions
Starting in 2025, the SECURE 2.0 Act allows eligible participants who are ages sixty to sixty-three to make “super-catch-up contributions” of up to the greater of: $10,000, or 150 percent of the regular catch-up limit.
- Employers may need to amend their retirement plans by the end of 2024 to accommodate the new super-catch-up contributions or clarify their implementation.
- The introduction of super-catch-up contributions will require significant updates to payroll and recordkeeping systems to track different age categories and contribution limits.
The annual catch-up contribution limits will vary depending on the participant’s age, as shown in the table below:
| Age | Catch-up contribution limit |
| 50-59 at any time during tax year (regular catch-up limit) | $7,500 (2025 limit, which will be indexed for annual cost-of-living increases in 2026 and after) |
| 60-63 at any time during tax year (super catch-up limit) | Greater of $10,000 or 150% of regular limit (i.e., $11,250 for 2025) |
| 64+ at any time during tax year (return to regular catch-up limit) | $7,500 (2025 limit, which will be indexed for annual cost-of-living increases in 2026 and after) |
If you have questions or need guidance, reach out to your tax professional.