The final Treasury catch-up regulations published yesterday clarify that the 150% super catch-up limit for participants age 60–63 cannot be used in combination with the 110% catch-up limit for certain small employers offering SIMPLE plans/IRAs. So, unfortunately, no double-dipping on Sections 109 and 117 of SECURE 2.0.
Find more on these long-awaited final regulations in our deep-dive here.
Although a SIMPLE plan cannot provide for an applicable dollar catch-up limit that reflects increases under both sections 109 and 117 of the SECURE 2.0 Act, a SIMPLE plan that generally provides for the 10% increase under section 117 of the SECURE 2.0 Act may provide that the 50% increase under section 109 of the SECURE 2.0 Act applies instead to a participant in a year in which the participant attains age 60 through 63.
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