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Retirement Planning
Chapter 9: SEPs & SIMPLEs/SIMPLE PLAN CATCH-UP CONTRIBUTIONS: AGE 60-63
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Chapter Study Session

Chapter 9: SEPs & SIMPLEs

SIMPLE PLAN CATCH-UP CONTRIBUTIONS: AGE 60-63

01.Core Concepts

• Increased catch-up limit for participants ages 60-63, starting in 2025 • Greater of 150% of the regular catch-up limit, or $5,000 • $5,250 for 2025 • Available regardless of whether the employer has 25 or fewer employees or is an electing or non-electing large employer