Super catch-up contributions

The SECURE Act 2.0 introduced a new limit to catch-up contributions to your Solo 401k, if you are age 60-63.  These are referred to as “super catch-up contributions.”

• Individuals who are 50 and above by the end of the taxable year are allowed to make catch-up contributions to their 401k

In 2025, the catch-up contribution limit was $7,500

• Individuals who turn 60, 61, 62, or 63 by the end of the taxable year are allowed to make super catch-up contributions to their 401k, which are 150% of the normal catch-up contribution limit

In 2025, the super catch-up contribution limit was $11,250. In 2026, the super catch-up contribution limits remains at $11,250.

Super catch-up contribution limits are applicable only for those years in which a Solo 401k participant turns 60, 61, 62, or 63 by the end of the taxable year, starting in 2025.

Once the Solo 401k participant turns 64, they cannot make super catch-up contributions and are again subject to the regular catch-up contribution/for those age 50 and above.