Implement SECURE 2.0 enhanced 401(k) catch-up contributions for ages 60-63 #6865
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…60-63 SECURE 2.0 Act introduced an enhanced "super" catch-up contribution limit for 401(k), 403(b), and 457(b) plan participants aged 60-63, effective for tax years beginning after December 31, 2024. Changes: - Added k401_catch_up_limit variable that returns the applicable catch-up limit based on age - Standard catch-up ($7,500 for 2025): Ages 50-59 and 64+ - Enhanced catch-up ($11,250 for 2025): Ages 60-63 only - Added parameters for enhanced catch-up age range and limit - Renamed 401k.yaml to k401.yaml for Python attribute access compatibility - Added comprehensive tests for all age scenarios Closes PolicyEngine#6712 🤖 Generated with [Claude Code](https://claude.com/claude-code) Co-Authored-By: Claude <[email protected]>
Codecov Report✅ All modified and coverable lines are covered by tests. Additional details and impacted files@@ Coverage Diff @@
## master #6865 +/- ##
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+ Coverage 72.92% 100.00% +27.07%
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Files 3252 1 -3251
Lines 46840 15 -46825
Branches 243 0 -243
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- Hits 34159 15 -34144
+ Misses 12667 0 -12667
+ Partials 14 0 -14
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- Use parameters directly instead of intermediate variables - Add .catch_up to parameter path for cleaner access - Update CLAUDE.md to clarify parameter access guideline 🤖 Generated with [Claude Code](https://claude.com/claude-code) Co-Authored-By: Claude <[email protected]>
PavelMakarchuk
requested changes
Nov 28, 2025
| catch_up_eligible = age >= p.age_threshold | ||
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| # Enhanced catch-up eligibility (ages 60-63, starting 2025) | ||
| enhanced_eligible = (age >= p.enhanced_age_min) & ( |
Collaborator
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Make a separate variable for eligibility and used defined for here
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| description: Minimum age for enhanced 401(k) catch-up contributions under SECURE 2.0. | |||
Collaborator
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Active voice in all descriptions
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Can we not just make this a scale parameter with min and max age?
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Summary
Implements the SECURE 2.0 Act enhanced "super" catch-up contribution limit for 401(k) plan participants aged 60-63, effective for tax years beginning after December 31, 2024.
Changes
k401_catch_up_limitvariable that returns the applicable catch-up limit based on age:enhanced_age_min.yaml(60)enhanced_age_max.yaml(63)k401_enhanced.yaml(enhanced limit amounts)401k.yamltok401.yamlfor Python attribute access compatibility (parameter names cannot start with numbers when accessed via dot notation)Statutory Reference
Closes #6712
Test plan
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