Super Catch-Up 401(k) Contributions for Ages 60–63

SECURE 2.0 §109 created a higher catch-up contribution limit for employees aged 60, 61, 62, and 63. In 2026, those four years cost the IRS $11,250 more than any other age — versus the $8,000 standard catch-up for ages 50–59 and 64+. Combined with the $24,500 base deferral, a participant in the 60–63 window can contribute $35,750 to a 401(k), 403(b), or 457(b) this year. At a 37% combined federal and state marginal rate, that's $13,228 in avoided tax on the maximum deferral — every year the window stays open.

2026 contribution limits by age

Sources: IRS IR-2025-244 (base $24,500; catch-up $8,000; super catch-up $11,250); SECURE 2.0 Act §109 (ages 60–63 enhanced catch-up). Applies to most 401(k), 403(b), governmental 457(b), and TSP plans. The 64+ reversion is not a typo — the super catch-up applies only during the four-year window of ages 60, 61, 62, and 63.

Which plans qualify?

The super catch-up applies to elective deferrals in most employer-sponsored defined contribution plans:¹

• 401(k) plans — traditional pre-tax and Roth contributions count toward the same combined limit
• 403(b) plans — university, hospital, and nonprofit employees
• Governmental 457(b) plans — state and local government employees; note that 457(b) has its own separate $24,500 + catch-up limit stack that can be contributed independently from a 401(k)/403(b) in some cases
• Federal Thrift Savings Plan (TSP)
• SIMPLE 401(k) and SIMPLE IRA — a separate enhanced catch-up applies for ages 60–63 (150% of the standard SIMPLE catch-up; verify current-year SIMPLE limits at IRS.gov)

Employer opt-in required. The super catch-up is optional for plan sponsors — your plan must specifically have been amended to allow it. Not all plans adopted the feature when SECURE 2.0 became effective in 2025. Before assuming you can contribute at the $35,750 ceiling, check your Summary Plan Description (SPD) or contact your HR or plan administrator to confirm the plan has been updated.²

IRA limits are separate. The 2026 traditional and Roth IRA limit is $7,500 (base) with a $1,000 catch-up for participants 50 and older. There is no super catch-up for IRAs. The IRA and 401(k) limits are entirely independent — maxing the 401(k) at $35,750 does not affect IRA eligibility (income limits aside).

Tax savings calculator — ages 60–63

The Roth catch-up requirement for high earners

Starting in 2026 (transitional period; fully required in plan years beginning after December 31, 2026), participants whose prior-year FICA wages from the same employer exceeded $150,000 must make catch-up contributions on a Roth (after-tax) basis — provided the plan offers a Roth feature.³

For the 2026 plan year: the threshold is $150,000 of prior-year (2025) wages. Final IRS regulations (effective November 17, 2025) permit plans to implement the rule using a reasonable, good-faith standard in 2026; mandatory compliance begins in 2027.

What this means for HNW executives and business owners:

• If your W-2 from your employer exceeded $150,000 in 2025, expect your plan to require Roth catch-up contributions in 2026
• Roth catch-up contributions are after-tax — no current deduction — but grow and distribute tax-free
• For executives in peak earning years planning to have a lower-income retirement, the forced Roth treatment may actually be strategically neutral or beneficial
• If your plan does not offer a Roth feature, employees over the $150,000 threshold lose the ability to make catch-up contributions entirely until the plan adds one
• Self-employed participants in their own Solo 401(k) are not subject to this rule (the wage test applies only to FICA wages, which self-employed owners do not receive)

Business owners: combine with Solo 401(k) for $83,250 total

For self-employed business owners ages 60–63, the Solo 401(k) reaches its highest ceiling of the career. The §415(c) defined contribution limit for 2026 is $72,000, and the super catch-up is added on top — bringing the total to $83,250.⁴

A business owner with enough compensation to hit the §415(c) ceiling plus the full super catch-up contributes $83,250 in tax-deferred savings this year. At 37% federal plus 6% state, that's $35,798 in avoided income tax — before factoring in state business deductions or QBI deduction interactions.

For the maximum contribution to work, compensation must be sufficient to fund it. For an S-corp owner: W-2 salary of at least $190,000 allows the employer profit-sharing component to reach $47,500 (25% × $190,000). Self-employed owners should confirm the SE-adjusted compensation calculation with their CPA.

The cash balance plan stacks on top of this. See our cash balance plan guide for the combined shelter strategy — business owners ages 60–63 can frequently shelter $200,000–$360,000 per year using both plans simultaneously.

Coordination with the rest of your HNW plan

Roth conversion timing. Pre-tax 401(k) contributions reduce income today but create a large pre-tax IRA balance that will require RMDs starting at age 73 or 75. The years between retirement and RMD start are often the lowest-income period — the optimal Roth conversion window. A fee-only HNW advisor models both the contribution phase (maximize pre-tax) and the drawdown phase (convert to Roth before RMDs force distributions into top brackets). See our Roth conversion strategy guide.

IRMAA interaction. Pre-tax 401(k) distributions in retirement increase MAGI, which can trigger Medicare IRMAA surcharges. At $109,000/$218,000 MFJ (2026 Tier 1), each tier adds $770/$1,540 per year in Part B + D premiums. Strategic Roth conversion before Medicare enrollment (or before large distributions begin) can reduce lifetime IRMAA costs. See our IRMAA planning guide.

RMD planning. SECURE 2.0 §109 also eliminated Roth 401(k) lifetime RMDs starting 2024. If you're making Roth catch-up contributions (either by choice or due to the $150,000 wage rule), those Roth amounts are never subject to RMDs while held in the plan — a meaningful estate planning advantage. See our RMD planning guide.

Action checklist for ages 60–63 in 2026

1. Confirm plan eligibility. Contact your HR department or plan administrator and verify the plan has been amended to allow the SECURE 2.0 super catch-up. Not all plans have updated their documents.
2. Update your deferral election. If eligible, increase your annual deferral to $35,750. Most payroll systems require a deferral percentage or fixed dollar election — calculate the per-paycheck amount to reach $35,750 by December 31.
3. Check the Roth catch-up threshold. If your 2025 W-2 from this employer exceeded $150,000, confirm whether your plan requires catch-up contributions to be Roth. Update elections accordingly.
4. Model the Roth vs. pre-tax tradeoff. Even if the Roth requirement doesn't apply, consider whether Roth catch-up is strategically better than pre-tax, given your expected retirement income and estate plan.
5. Coordinate with your business exit or retirement date. If you plan to retire or sell your business before 64, the 60–63 window may be the last opportunity to make catch-up contributions at the $11,250 level.