Catch-up(k)

SECURE 2.0 Catch-Up Contribution Analyzer

2026 Limit: $32,500 (Age 50+)

Participant Information

Tax Year

Participant Name

Date of Birth

Prior Year FICA Wages (from this employer)

Plan Features

Plan offers Roth contributions

Plan offers Age 60-63 super catch-up

Plan uses deemed Roth election

Current Contributions

Pre-Tax YTD

Roth YTD

Intended Additional Catch-Up

Enter participant information to analyze catch-up eligibility

We will determine Roth requirements, limits, and recommended actions

Try the Sample Scenarios

Explore diverse real-world situations to see how Catch-up(k) handles different participant profiles — from high earners requiring mandatory Roth catch-ups to those eligible for enhanced age 60-63 super catch-up limits.

$8,000

2026 Catch-Up (50+)

$11,250

Super Catch-Up (60-63)

$145K

High Earner Threshold

Featured Scenarios

High Earner with Roth Available

$180K wages → Mandatory Roth catch-ups required

Age 61 Super Catch-Up Eligible

$11,250 enhanced limit available

Blocked Status Warning

High earner but plan lacks Roth option

Run analysis to see personalized guidance

Run analysis to see recommended action steps

Catch-up(k) helps plan administrators and advisors navigate the new SECURE 2.0 catch-up contribution rules, including the 2026 Roth mandate for high earners and enhanced limits for ages 60-63.

The 4-Step Workflow

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Enter Info

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Plan Features

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Analyze

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Generate Letter

Common Tasks

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Check High Earner Status

Enter prior year FICA wages to determine if participant exceeds the $145,000 threshold requiring Roth catch-ups

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Calculate Super Catch-Up

Determine if participant ages 60-63 qualifies for the enhanced $11,250 limit

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Identify Blocked Status

Detect when high earners cannot contribute because plan lacks Roth option

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Generate Participant Letter

Create personalized communication explaining the participant's catch-up situation

Key Concepts

High Earner — A participant with prior year FICA wages exceeding $145,000 (indexed). Starting in 2026, high earners must make all catch-up contributions on a Roth basis.

Super Catch-Up — SECURE 2.0 Section 109 allows participants ages 60-63 to contribute up to $11,250 in catch-up contributions instead of the standard $8,000 limit.

Blocked Status — When a high earner cannot make any catch-up contributions because the plan doesn't offer Roth contributions. The plan must be amended to unlock catch-ups.

Decision Flowchart

Starting in 2026, SECURE 2.0 requires that participants who earned more than $145,000 in FICA wages from the employer in the prior year must make all catch-up contributions on a Roth (after-tax) basis.

Who is Affected?

High Earners — Prior year FICA wages from this employer > $145,000
Plan Types — 401(k), 403(b), and governmental 457(b) plans
Effective Date — Taxable years beginning after December 31, 2025

Prior Year Wages	Status	Catch-Up Options
≤ $145,000	Not High Earner	Pre-Tax or Roth
> $145,000	High Earner	Roth Only

💡 Tip: The $145,000 threshold is indexed for inflation. Check IRS announcements for future year adjustments.

SECURE 2.0 Section 109 allows participants who attain ages 60, 61, 62, or 63 during the plan year to make enhanced catch-up contributions.

Enhanced Limits

Age Group	2025 Limit	2026 Limit
Standard (50-59, 64+)	$7,500	$8,000
Enhanced (60-63)	$11,250	$11,250

Requirements

Participant must turn 60, 61, 62, or 63 during the plan year
Plan must be amended to offer the super catch-up feature
The $11,250 limit is the greater of $10,000 or 150% of the standard catch-up

⚠️ Important: Participants age 64 and older revert to the standard catch-up limit. The enhanced limit only applies during the 4-year window of ages 60-63.

A participant has "blocked" status when they are a high earner but the plan does not offer Roth contributions. This creates a compliance issue because:

High earners must make catch-ups as Roth (per SECURE 2.0)
The plan cannot accept Roth contributions
Result: The participant is blocked from making any catch-up contributions

How to Resolve

Amend the plan to add Roth contribution feature
Update payroll systems to handle Roth deferrals
Notify affected participants once Roth is available

⚠️ Urgent: Plans should add Roth contributions before 2026 to avoid blocking high-earning participants from catch-up contributions.

Limit Type	2025	2026
Base 402(g) Limit	$23,500	$24,500
Standard Catch-Up (50+)	$7,500	$8,000
Super Catch-Up (60-63)	$11,250	$11,250
Total (Age 50+)	$31,000	$32,500
Total (Age 60-63)	$34,750	$35,750
High Earner Threshold	N/A	$145,000

Catch-up(k) generates personalized participant communication letters based on the analysis results.

Letter Types

Roth Required Notice — Explains the mandatory Roth catch-up requirement for high earners
Blocked Status Alert — Notifies participant that catch-ups are unavailable until plan adds Roth
Eligible Confirmation — Confirms catch-up eligibility and available limits
Super Catch-Up Notice — Highlights the enhanced $11,250 limit for ages 60-63

Letter Actions

Copy to Clipboard — Paste into your own document or email
Download PDF — Professional PDF for mailing or filing

💡 Tip: Letters are generated after running an analysis. Click "Generate Participant Letter" in the Compliance Guidance tab.

Starting in 2026, plans must reject pre-tax catch-up contributions from high earners. The contribution must be:

Rejected at payroll — Proper systems should prevent pre-tax catch-up elections
Recharacterized — Some plans may allow recharacterization to Roth if caught promptly
Corrected — If processed incorrectly, the plan will need operational correction

FICA wages are wages subject to Social Security and Medicare taxes. Key points:

Use wages from this employer only (not combined from multiple employers)
Look at the prior calendar year (e.g., 2025 wages for 2026 determination)
Include Box 3 (Social Security wages) or Box 5 (Medicare wages) from W-2

Note: The IRS threshold of $145,000 is indexed for inflation in future years.

Yes! High earner status is determined annually based on the prior year's wages. A participant could:

Be a high earner in 2026 (based on 2025 wages > $145K)
Not be a high earner in 2027 (if 2026 wages ≤ threshold)

Plans should reassess high earner status each year.

The age 60-63 super catch-up is optional. If your plan hasn't adopted this feature:

Participants ages 60-63 are limited to the standard catch-up ($8,000 in 2026)
Consider a plan amendment if you want to offer enhanced limits
Communicate clearly to participants about available catch-up options

The Roth mandate applies to governmental 457(b) plans only. Key distinctions:

Governmental 457(b) — Subject to Roth catch-up mandate
Tax-exempt 457(b) — Not subject to the mandate (different rules apply)

Always verify the plan type when analyzing 457(b) participants.

Catch-up(k) is built based on SECURE 2.0 statutory language and IRS guidance:

Age calculations use year-end attained age method
Limits are updated annually per IRS announcements
High earner threshold follows the statutory $145,000 base

Important: This tool is for planning and communication purposes. Final determinations should be made with your plan's legal counsel and recordkeeper.

v2.0 January 2026

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2026 Roth Mandate Support

Full implementation of SECURE 2.0's mandatory Roth catch-up requirement for high earners. Automatically detects participants with prior year wages > $145,000 and flags required Roth treatment.

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Age 60-63 Super Catch-Up

Calculate enhanced $11,250 catch-up limits for participants in the special 60-63 age window. Plan feature toggle lets you model with or without this optional provision.

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Blocked Status Detection

Identifies high earners who cannot make catch-up contributions due to plan lacking Roth option. Generates specific guidance for plan sponsors on resolution steps.

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Participant Letter Generation

Personalized letters for each status type
Copy to clipboard for email communication
PDF download for official records

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Electric Neon Design

Refreshed UI with the (k) Suite's signature electric blue theme, animated elements, and enhanced visual hierarchy for clearer compliance communication.

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Comprehensive Help Center

You're looking at it! Visual guides, decision flowcharts, comparison tables, and FAQ covering all SECURE 2.0 catch-up rules.