SECURE Act Updates & Retirement Rule Changes

Higher Catch-Up Limits for Ages 60–63

Thanks to provisions under the SECURE 2.0 Act, individuals who are age 60 through 63 by year-end may be eligible for increased catch-up contribution limits above the standard age-50+ catch-up*. For 2025 and 2026, this “super catch-up” amount is $11,250 (compared with the standard limit of $7,500 or the indexed rolled-up limits) — but not all plans are required to offer it, so check with your plan administrator.

Mandatory Roth Catch-Up Rule for High Earners

Beginning January 1, 2026, retirement plans must apply the SECURE 2.0 rule that requires certain catch-up contributions be made as Roth if you are age 50 or older and your prior-year earnings with the sponsoring employer exceed the IRS high-earner threshold (currently around $145,000, indexed annually). This change does not eliminate catch-up contributions, but it does shift how they’re taxed — you pay tax now but benefit from tax-free growth later. Plans are allowed to operate under a good-faith approach in 2026 with full regulatory compliance expected by January 1, 2027.

Why This Matters

• If you’re approaching retirement, maximizing catch-up contributions now can make a big difference in your savings trajectory.
• If you’re a higher earner, review whether your plan offers a Roth option — if not, you may lose access to catch-up contributions altogether under the new rule.