Why did the Age 60-63 Catch-Up Contribution Limit Not Rise for 2026?

Q: What happened to the age 60-63 “super” catch-up limit for 2026?  I was told that it was going to increase to $12,000, but it remained at $11,250. 

Kimberly Boberg, Kelly Geloneck, Emily Gerard and David Levine, with Groom Law Group, and Michael A. Webb, senior financial adviser at CAPTRUST, answer:

A: Many people were surprised that the age-60-63 enhanced, or “super” catch-up did not increase for 2026, when the IRS recently announced the new retirement plan contribution limits for next year. The confusion comes from the way the IRS calculated the limit for 2025, which is different than how it is calculated from 2026. For 2025, SECURE 2.0 required the IRS to set the limit as the greater of $10,000 or 150% of the standard catch up limit in 2024; since the age 50 catch-up was $7,500 in 2024, the age 60-63 catch-up limit for 2025 was $11,250. Many assumed that the limit would be calculated this way in future years. However, SECURE 2.0 required the IRS to index the “super” catch up limit for cost-of-living adjustments (“COLA”) separately from the age 50 catch-up limit beginning in 2026. The COLA inflation measure was not sufficient to increase the age 60-63 “super” catch-up limit for 2026, so the limit remains at $11,250.

NOTE: This feature is to provide general information only, does not constitute legal advice and cannot be used or substituted for legal or tax advice.

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