Age 60-63 Super Catch-Up: $11,250 of Extra Solo 401(k) Room

SECURE 2.0 carved out a special catch-up tier for ages 60 to 63. Instead of the standard $7,500 you can add $11,250, a $3,750 bonus on top of the regular catch-up. At age 64 you drop back to $7,500. The IRS reasoning: this is the last decade most savers have to top up their accounts.

The new ceilings

At 50–59 your combined Solo 401(k) cap rises from $70,000 to $77,500. From 60 to 63 it bumps to $81,250. From 64 onward it falls back to $77,500. Plan accordingly, and yes, you do drop back down at 64. There is no grandfathering.

Sole prop case study

Age 61, $200k Schedule C profit. Net SE earnings $184,700. Employer share $36,940. Employee deferral $23,500 + super catch-up $11,250 = $34,750. Combined: $71,690. Below the $81,250 ceiling, so nothing clipped. At 32% federal bracket that is $22,940 of federal tax saved this year.

S-Corp case study

Same age, $200k W-2 salary. Employer share = 25% × $200k = $50,000. Employee deferral $34,750 (including super catch-up). Total $84,750, above the $81,250 cap, so the employer share gets trimmed to $46,500. Effective net: $81,250.

Roth catch-up rule reminder

SECURE 2.0 says high earners (W-2 above $145k indexed) must take their catch-up as Roth. The IRS pushed enforcement to 2026 to give plans time to adapt. For 2026, double-check with your provider that they support Roth catch-up before relying on it.