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.
/Passle/687957ea093e1f067f31b682/SearchServiceImages/2026-05-20-20-23-08-817-6a0e182caf1378ed89b173d8.jpg)
/Passle/687957ea093e1f067f31b682/SearchServiceImages/2026-05-19-13-58-49-446-6a0c6c99e34e8ad7f5d7a179.jpg)
/Passle/687957ea093e1f067f31b682/SearchServiceImages/2026-05-15-13-39-10-185-6a0721fe714a8c7752626c9d.jpg)