Catch-up contribution
Extra annual deferral allowed for participants age 50+ ($7,500 in 2025) or age 60-63 ($11,250 in 2025 per SECURE 2.0).
Definition
Participants age 50+ may make an additional catch-up deferral on top of the standard limit ($7,500 in 2025, indexed). SECURE 2.0 added a higher catch-up for ages 60-63: $11,250 in 2025. From 2026, catch-up contributions for participants earning over $145,000 (indexed) must be Roth.
Why it matters
For IRS Form 5500-EZ, this term helps decide which records, dates, values, or review questions belong in the packet.
How the tool uses it
Solo 5500 treats this as a review signal. The user enters the facts, checks the source-linked explanation, reviews the packet, and files through the official channel when the supported case still fits.
When to check the source
Check the official source when the answer depends on eligibility, late filing relief, official correspondence, valuation, or a fact you cannot verify from your own records.
Source and review date
Last reviewed: . Use the linked source for the official wording behind this term.
Official source: IRS Form 5500-EZ filing notices