SECURE 2.0 Super Catch-Up Calculator 2026 β Ages 60-63 Section 109
Calculate your SECURE 2.0 super catch-up 401k contribution limit for ages 60-63 in 2026. Compare regular vs super catch-up, project retirement balance, and see tax savings.
Super catch-up only available ages 60-63
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Your Catch-Up Limit
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Total 401k Limit
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Annual Tax Savings
2026 Contribution Limit Breakdown
How the SECURE 2.0 Super Catch-Up Works
Section 109 of SECURE 2.0 created a super catch-up for the 4-year window of ages 60-63. Instead of the standard $7,500 age-50+ catch-up (2026), eligible participants can contribute up to $11,250 in additional catch-up contributions β 50% more than the regular limit.
2026 Limits
Base Elective Deferral: $23,500
Age 50-59 catch-up: $7,500 β Total: $31,000
Age 60-63 super catch-up: $11,250 β Total: $34,750
Age 64+ regular catch-up: $7,500 β Total: $31,000
Super catch-up advantage vs regular: $11,250 β $7,500 = $3,750/year extra
Age 50-59 catch-up: $7,500 β Total: $31,000
Age 60-63 super catch-up: $11,250 β Total: $34,750
Age 64+ regular catch-up: $7,500 β Total: $31,000
Super catch-up advantage vs regular: $11,250 β $7,500 = $3,750/year extra
Example
Age 62, $150K salary, 24% bracket, maximizing super catch-up:
Total employee contribution: $23,500 + $11,250 = $34,750
Employer match (4%): $150,000 Γ 4% = $6,000
Total into plan: $40,750
Tax savings vs regular catch-up: $3,750 Γ 24% = $900 more in tax savings
4-year window total extra savings: $3,750 Γ 4 years Γ 24% = $3,600
Total employee contribution: $23,500 + $11,250 = $34,750
Employer match (4%): $150,000 Γ 4% = $6,000
Total into plan: $40,750
Tax savings vs regular catch-up: $3,750 Γ 24% = $900 more in tax savings
4-year window total extra savings: $3,750 Γ 4 years Γ 24% = $3,600
Sources and References (click to expand)
- SECURE 2.0 Act (Division T of Consolidated Appropriations Act 2023) β Section 109
- IRC Section 414(v)(2)(E) β Super Catch-Up Contribution Limit for Ages 60-63
- IRS Notice 2023-62 β SECURE 2.0 Guidance Including Catch-Up Contributions
- IRC Section 402(g) β Limitation on Exclusion for Elective Deferrals
- Treasury Regulation 1.401(k)-1 β Qualified Cash or Deferred Arrangements
Extended
4-Year Super Catch-Up Window Optimizer
Model your full ages 60-63 contribution window, projected balance growth, and cumulative tax savings with SVG line chart
Model your complete ages 60-63 super catch-up window. See projected balance growth and cumulative tax savings. Assumes pre-tax contributions.
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Balance Growth: Super Catch-Up vs Regular Catch-Up
| Age | Year | Super Catch-Up Contrib | Regular Catch-Up Contrib | Balance (Super) | Balance (Regular) | Tax Savings |
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Frequently Asked Questions
What is the SECURE 2.0 super catch-up contribution for ages 60-63?
SECURE 2.0 Act Section 109 created a special enhanced catch-up contribution for employees who are ages 60, 61, 62, or 63 during the calendar year. Effective 2025 and beyond, the super catch-up limit is the GREATER of $10,000 OR 150% of the regular age-50+ catch-up limit. For 2026, the super catch-up is $11,250 (150% of the $7,500 regular catch-up limit), meaning total 401k contributions can reach $34,750 for this age group.
Which accounts qualify for the super catch-up?
The super catch-up applies to 401(k), 403(b), and governmental 457(b) plans. It does NOT apply to IRA contributions (Traditional or Roth). SIMPLE IRA plans have a separate enhanced catch-up under SECURE 2.0 for ages 60-63, but with different amounts. The $11,250 super catch-up is specifically for workplace retirement plans.
What is the total 401k contribution limit for ages 60-63 in 2026?
For 2026: Base elective deferral limit = $23,500. Regular age-50+ catch-up = $7,500. Super catch-up for ages 60-63 = $11,250 (replaces the regular catch-up). Total maximum employee contribution at ages 60-63 = $23,500 + $11,250 = $34,750. Note: the super catch-up REPLACES (not adds to) the regular catch-up for those eligible.
What happens after age 63 for catch-up contributions?
At age 64 and beyond, you revert to the standard age-50+ catch-up of $7,500 (2026 amount). The super catch-up window is specifically ages 60, 61, 62, and 63 only. Effective planning means maximizing contributions during this 4-year window before reverting to the lower limit.
Are super catch-up contributions Roth or pre-tax?
Under SECURE 2.0, starting in 2026, catch-up contributions for high earners (wages over $145,000 in the prior year) to 401(k) and 403(b) plans must be made as Roth contributions. Lower earners can choose pre-tax or Roth. This requirement applies to all catch-up contributions, including the super catch-up amounts.