SECURE 2.0 auto-enrollment mandate and enhanced catch-up contribution limits take effect

New 401(k) and 403(b) plans established after Dec 29, 2022 must automatically enroll eligible employees at 3–10% (escalating annually to max 15%). Enhanced catch-up contributions for ages 60–63 begin: the higher of $10,000 or 150% of the regular catch-up limit ($11,250 for 2025). Student loan payment-as-retirement-contribution matching also becomes effective.