As part of Secure Act 2.0, which was enacted in 2022, a significant change started in 2025. Workers ages 60 to 63 are allowed to make a catch-up contribution of $10k or 150% of the standard catch-up contribution, which applies to workers 50 and over, whichever is greater. This is in addition to the base contribution of $30,500 (2025) for all workers. Another change, which forced higher-paid workers to take their company match as a post-tax Roth as opposed to pre-tax, has been delayed until 2026.