SECURE 2.0 COLA Adjustments

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/

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.
 

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!