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What is the “Super Catch-Up” provision on Secure 2.0?

The “Super Catch-Up” provision is a new rule introduced under Secure 2.0 that allows employees aged 60 to 63 to contribute an extra $5,250 on top of the standard contribution limits for the year. This applies to both SIMPLE IRAs and other qualified retirement plans.

Here’s how the total contribution limits are structured:

• Ages 50–59: $19,500
  (Standard limit of $16,000 + $3,500 catch-up contribution)

• Ages 60–63: $21,250
  (Standard limit of $16,000 + $5,250 super catch-up contribution)

• Ages 64 and above: $19,500
  (Standard limit of $16,000 + $3,500 catch-up contribution)

Note: Your payroll provider may need to update their systems to accurately track eligibility and apply the correct contribution limits under this provision.