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/MediaLibrary/Images/2025-12-03-14-50-46-188-69304e46f0510ffeea138bc3.png)
/Passle/687957ea093e1f067f31b682/SearchServiceImages/2025-11-22-22-38-34-986-69223b6a191a028ad58cf4dc.jpg)
/Passle/687957ea093e1f067f31b682/SearchServiceImages/2025-11-24-19-04-13-732-6924ac2d294c23d2bee43752.jpg)