Background

SECURE 2.0 Act of 2022 introduced an enhanced "super" catch-up contribution limit for 401(k), 403(b), and 457(b) plan participants aged 60-63.

Current State

gov/irs/gross_income/retirement_contributions/catch_up/limit/401k.yaml only implements the standard catch-up limit ($7,500 for 2025).

Required Implementation

For 2025 and beyond:

• Standard catch-up (ages 50-59, 64+): $7,500
• Enhanced catch-up (ages 60-63): $11,250 (150% of standard)

Statutory Reference

• IRC § 414(v)(2)(E): Increased catch-up contribution limit for individuals aged 60-63
• Final regulations (September 2025)
• IRS announcement

Implementation Notes

1. Create new parameter: gov/irs/gross_income/retirement_contributions/catch_up/limit/401k_enhanced.yaml
2. Add age-conditional logic in variable calculation
3. Enhanced limit uses same $500 downwards rounding as standard catch-up
4. Base amount is $10,000 (2025), indexed for inflation going forward

References

• IRC § 414(v)(2)(E) added by SECURE 2.0 Act
• Effective for taxable years beginning after December 31, 2024