SECURE 2.0 COLA Adjustments

[austin3515]

There were several new "indexed for inflation" figures for SECURE 2.0 that don't seem to be published anywhere.  I'm pretty sure these are all indexed:

1) $100,000 threshold for employer contribution credits.

2) $145,000 threshold for Roth catch-up requirement

3) Domestic Violence $10,000 limit?

Why aren't these included on any charts/tables?  Anyone have a solid source with all of them?  Ferenczy seems to have the most (hers has the Domestic Violence one, but not the employer contribution credit one.

https://ferenczylaw.com/flashpoint-2025-cost-of-living-adjustments-2-2/

[Peter Gulia]

Of the firms that publish a yearly table of inflation-adjusted amounts, many of us select and omit elements grounded on one’s audience’s or one’s own interests.

For example, my November 1 one-pager includes § 72(t)(2)(K)(ii)(I) / distribution to a domestic abuse victim and 414(v)(7)(E) / catch-up deferral must be Roth, but omits anything about a small-employer credit.

In my table, I show not only what changed but also what’s not adjusted, whether because the element has no inflation-adjusting provision or didn’t meet a rounding threshold.

Notice 2024-80 states:

1.    “The annual compensation limitation under section 45E(f)(2)(C) for employees excluded from the calculation of the additional small employer pension plan startup cost credit for certain employer contributions is $105,000.”

2.    “The Roth catch-up wage threshold for 2024, which under section 414(v)(7)(A) is used to determine whether an individual’s catch-up contributions to an applicable employer plan (other than a plan described in section 408(k) or (p)) for 2025 must be designated Roth contributions, remains $145,000.”

3.    “The limitation under section 72(t)(2)(K)(ii)(I) for eligible distributions to victims of domestic abuse from applicable eligible retirement plans is increased from $10,000 to $10,300.”

BenefitsLink regularly publishes the IRS’s notice the same morning it’s posted on the IRS’s “drop” webpage for prepublication releases. https://benefitslink.com/search/index.cgi?datasource=MYDB&textQuery=2024-80

So, even if you like the convenience, formatting, and style of some firms’ tables, to find what they omit you can check the primary source.
 

[austin3515]

you'd figure the IRS would just put all of them on their historical pdf chart on their website.

But fair point that they are all in the IRS Notice! Thanks!