SECURE 2.0 — the retirement legislation signed in December 2022 — made dozens of changes to the rules governing retirement savings. Most generated modest coverage. One change is genuinely significant for people approaching retirement in their early 60s, and it is still underused: the super catch-up contribution for ages 60 through 63.
The IRS sets an annual limit on how much you can contribute to a 401(k), 403(b), or similar employer-sponsored retirement plan. For 2026, the standard limit is $24,500. Once you reach age 50, you are allowed to contribute an additional amount on top of that — the "catch-up" contribution — which for most people ages 50 to 59 is $8,000 in 2026. SECURE 2.0 created a third tier for people specifically in the 60-to-63 age range: the super catch-up. This is a larger additional contribution that takes effect starting at age 60 and applies through age 63. At 64, the contribution drops back to the standard over-50 catch-up amount. Age 2026 Standard 2026 Catch-Up **2026 Total Limit Addition Possible** Under 50 $24,500 None $24,500 5059 $24,500 $8,000 $32,500 6063 (super $24,500 $11,250 $35,750 catch-up) 64+ $24,500 $8,000 $32,500 The super catch-up amount is calculated as the greater of $10,000 or 150% of the standard catch-up limit for the prior year. For 2026, 150% of the $7,500 limit from 2025 equals $11,250 — which exceeds $10,000, so $11,250 applies.
The years immediately before retirement are typically peak earning years. Income is often higher than at any prior point in a career. Marginal tax rates may be at their lifetime high. The ability to defer an additional $11,250 per year — reducing taxable income by that amount, or building Roth assets that grow tax-free — is more valuable at this income level than it would be at a lower-income earlier career stage. For someone in the 24% federal tax bracket, maximizing the super catch-up contribution reduces federal income tax by approximately $2,700 in the year of the contribution. Over four years, that is roughly $10,800 in immediate tax savings, plus whatever the invested assets earn between now and retirement and through the withdrawal years.
SECURE 2.0 included a provision that changes how catch-up contributions are classified for high earners. Effective January 1, 2026, if your prior-year wages from the employer sponsoring the plan exceed $145,000 (indexed to $150,000 for the 2025 and 2026 threshold), your catch-up contributions — including the super catch-up — must be designated as Roth contributions rather than pre-tax contributions. What this means practically: if you earned more than $145,000 from your employer last year, you can still make catch-up contributions, but they go into the Roth portion of your 401(k) rather than the pre-tax portion. You do not get the immediate tax deduction. Instead, those contributions grow tax-free and come out tax-free in retirement. For people who expect to be in a lower tax bracket in retirement than they are today, the mandatory Roth designation is a meaningful change — it removes the pre-tax benefit they would have received. For people who expect to be in the same or higher bracket in retirement, or who want more Roth assets for legacy purposes, the Roth treatment may actually be preferable.
The super catch-up provision in SECURE 2.0 is voluntary for plan sponsors to adopt. This means your employer's 401(k) plan must explicitly allow the higher limit — it does not apply automatically simply because SECURE 2.0 passed. Most large employers have adopted it, but not all plans have. Checking with HR or the plan administrator to confirm your plan allows the super catch-up is the necessary first step.
The super catch-up window is only four years wide: ages 60, 61, 62,|If your employer-reported wages exceeded $145,000 last year, your|SECURE 2.0 Act Section 109 (IRC § 414(v)(7)). $145,000 wage|Section 603 (effective January 1, 2026 per IRS final regulations).