SECURE 2.0 Super Catch-Up (Ages 60–63): An Extra $3,250 You Probably Missed
Last verified: 2026-08-18.
The SECURE 2.0 Act made one quiet but big change: in 2026, savers ages 60 through 63 get a "super catch-up" that is roughly 50% higher than the regular age-50 catch-up. If you are in that four-year window, your 401(k) ceiling just jumped to $35,750.
The four-year window
The super catch-up applies in any calendar year in which you turn 60, 61, 62, or 63. The year you turn 64, you drop back to the standard $8,000 age-50 catch-up.
2026 numbers
| Plan | Standard 50+ catch-up | Super catch-up (60–63) |
|---|---|---|
| 401(k) / 403(b) / Solo 401(k) employee | $8,000 | $11,250 |
| 457(b) | $8,000 | $11,250 |
| SIMPLE IRA | $4,000 | $5,250 |
| IRA | $1,000 | $1,000 (no super catch-up) |
Total 2026 employee deferral if you are 60–63
$24,500 base + $11,250 super catch-up = $35,750 per plan. Stack a 457(b) and you can defer $71,500 of salary in a single year before any employer contribution.
Mandatory Roth catch-up is now in effect (2026)
Under SECURE 2.0 §603, effective January 1, 2026, anyone whose prior-year FICA wages (Box 3 of Form W-2) from the plan-sponsoring employer exceeded $150,000 (IRS Notice 2025-67) must make their catch-up contribution into a Roth account. You lose the immediate tax deduction, but you gain tax-free growth. If your plan does not offer a Roth option, ask HR now. Without one, your catch-up is not allowed at all under this rule.
What to do this year
- If you are 60–63 in 2026, raise your deferral percentage so you hit $35,750 by year end.
- Check whether your plan supports the super catch-up. It is optional for plan sponsors, not automatic — the IRS confirmed this in its final SECURE 2.0 catch-up regulations (T.D. 10033, September 16, 2025) — though most large plans have adopted it.
- If you have a 457(b) too, do not forget. It stacks separately.
Sources
- SECURE 2.0 Act of 2022, §109, higher catch-up limit at ages 60–63. Division T of Pub. L. 117-328: congress.gov/bill/117th-congress/house-bill/2617
- IRS Notice 2025-67, 2026 inflation-adjusted retirement plan limits (catch-up and super catch-up amounts): irs.gov/pub/irs-drop/n-25-67.pdf
- IRS final regulations on catch-up contributions, T.D. 10033, 90 FR 44527 (September 16, 2025), confirming the age 60–63 super catch-up is optional for plan sponsors: federalregister.gov/documents/2025/09/16/2025-17865
- Internal Revenue Code §414(v)(2)(E), increased catch-up limit at ages 60–63 (Cornell LII): law.cornell.edu/uscode/text/26/414
Not sure whether your current deferrals are using your full super catch-up? Explore the free educational tool. The worksheet asks for your age and adjusts your limits automatically.