SECURE 2.0 Act
A 2022 US law containing 92 retirement-related provisions that phase in through 2033. Introduced the super catch-up, Roth catch-up rule, and higher RMD age.
Key 2026-year provisions: the super catch-up of $11,250 for ages 60-63; the Roth catch-up requirement for prior-year wages above $150k; automatic enrollment in new 401(k) plans; and student loan matching (employer contributes to a 401(k) when the employee pays a student loan). Still pending: full elimination of the 10% early-withdrawal penalty for a wider set of hardship cases.