Catch-Up Contribution

Extra 401(k) room the IRS opens once you turn 50. For 2026 it's $7,500 on top of the $23,500 elective deferral. SECURE 2.0 added a "super catch-up" between ages 60 and 63 that bumps the extra to $11,250. At 64 you drop back to the standard $7,500. The catch-up applies to the employee deferral only, it doesn't change the employer profit-sharing math but it does raise the combined ceiling: $77,500 with the standard catch-up, $81,250 with the super catch-up. SECURE 2.0 also says high earners (over $145k indexed) must do their catch-up as Roth, but the IRS has delayed enforcement until 2026 for plans that scramble to support it.