February 2005

The PACT America Report

Catch-Up Contributions:

A special provision does need to be made in order to help this plan get off the ground. This plan would be great if every American were still young and just beginning a career. The reality of the situation is that we are all at different points in our lives, and middle aged workers would be unfairly penalized at the inception of this plan. If a person who was 45 years old wanted to participate in this newly formed program, he or she would have only $32,161.67 in his or her account by the time he or she reached age 65. Therefore, it is advantageous and necessary to create a catch-up provision. However, this plan is designed to supplement Social Security and not to provide tax-free wealth. Therefore, catch-up contributions will not be tax-deductible.

Lifetime contributions to this program will be limited to a maximum of $50,000. However, this maximum contribution allowance could potentially be increased after the first 10 years of program existence in order to better reflect participation levels. Nevertheless, such a course of action is not recommended at this time.

The maximum allowable lifetime catch-up contributions for each individual person will be based on that person’s age at the time of program inception. It will use a reverse scale that assumes maximum account contributions for a working person are reached at age 65.

Age at Program Inception: 65+Maximum Lifetime Catch-up Contributions: $50,000.00
Age at Program Inception: 64Maximum Lifetime Catch-up Contributions: $49,000.00
Age at Program Inception: 63Maximum Lifetime Catch-up Contributions: $48,000.00
Age at Program Inception: 62Maximum Lifetime Catch-up Contributions: $47,000.00
Age at Program Inception: 61Maximum Lifetime Catch-up Contributions: $46,000.00
Age at Program Inception: 60Maximum Lifetime Catch-up Contributions: $45,000.00
Age at Program Inception: 59Maximum Lifetime Catch-up Contributions: $44,000.00
Age at Program Inception: 58Maximum Lifetime Catch-up Contributions: $43,000.00
Age at Program Inception: 57Maximum Lifetime Catch-up Contributions: $42,000.00
Age at Program Inception: 56Maximum Lifetime Catch-up Contributions: $41,000.00
Age at Program Inception: 55Maximum Lifetime Catch-up Contributions: $40,000.00
Age at Program Inception: 54Maximum Lifetime Catch-up Contributions: $39,000.00
Age at Program Inception: 53Maximum Lifetime Catch-up Contributions: $38,000.00
Age at Program Inception: 52Maximum Lifetime Catch-up Contributions: $37,000.00
Age at Program Inception: 51Maximum Lifetime Catch-up Contributions: $36,000.00
Age at Program Inception: 50Maximum Lifetime Catch-up Contributions: $35,000.00
Age at Program Inception: 49Maximum Lifetime Catch-up Contributions: $34,000.00
Age at Program Inception: 48Maximum Lifetime Catch-up Contributions: $33,000.00
Age at Program Inception: 47Maximum Lifetime Catch-up Contributions: $32,000.00
Age at Program Inception: 46Maximum Lifetime Catch-up Contributions: $31,000.00
Age at Program Inception: 45Maximum Lifetime Catch-up Contributions: $30,000.00
Age at Program Inception: 44Maximum Lifetime Catch-up Contributions: $29,000.00
Age at Program Inception: 43Maximum Lifetime Catch-up Contributions: $28,000.00
Age at Program Inception: 42Maximum Lifetime Catch-up Contributions: $27,000.00
Age at Program Inception: 41Maximum Lifetime Catch-up Contributions: $26,000.00
Age at Program Inception: 40Maximum Lifetime Catch-up Contributions: $25,000.00
Age at Program Inception: 39Maximum Lifetime Catch-up Contributions: $24,000.00
Age at Program Inception: 38Maximum Lifetime Catch-up Contributions: $23,000.00
Age at Program Inception: 37Maximum Lifetime Catch-up Contributions: $22,000.00
Age at Program Inception: 36Maximum Lifetime Catch-up Contributions: $21,000.00
Age at Program Inception: 35Maximum Lifetime Catch-up Contributions: $20,000.00
Age at Program Inception: 34Maximum Lifetime Catch-up Contributions: $19,000.00
Age at Program Inception: 33Maximum Lifetime Catch-up Contributions: $18,000.00
Age at Program Inception: 32Maximum Lifetime Catch-up Contributions: $17,000.00
Age at Program Inception: 31Maximum Lifetime Catch-up Contributions: $16,000.00
Age at Program Inception: 30Maximum Lifetime Catch-up Contributions: $15,000.00
Age at Program Inception: 29Maximum Lifetime Catch-up Contributions: $14,000.00
Age at Program Inception: 28Maximum Lifetime Catch-up Contributions: $13,000.00
Age at Program Inception: 27Maximum Lifetime Catch-up Contributions: $12,000.00
Age at Program Inception: 26Maximum Lifetime Catch-up Contributions: $11,000.00
Age at Program Inception: 25Maximum Lifetime Catch-up Contributions: $10,000.00
Age at Program Inception: 24Maximum Lifetime Catch-up Contributions: $9,000.00
Age at Program Inception: 23Maximum Lifetime Catch-up Contributions: $8,000.00
Age at Program Inception: 22Maximum Lifetime Catch-up Contributions: $7,000.00
Age at Program Inception: 21Maximum Lifetime Catch-up Contributions: $6,000.00
Age at Program Inception: 20Maximum Lifetime Catch-up Contributions: $5,000.00
Age at Program Inception: 19Maximum Lifetime Catch-up Contributions: $4,000.00
Age at Program Inception: 18Maximum Lifetime Catch-up Contributions: $3,000.00
Age at Program Inception: 17Maximum Lifetime Catch-up Contributions: $2,000.00
Age at Program Inception: 16Maximum Lifetime Catch-up Contributions: $1,000.00
Age at Program Inception: 0-15Maximum Lifetime Catch-up Contributions: $0.00

Coincidentally, the current minimum unrestricted employment age in America is 16. Therefore, every American worker will have completely fair and equal access to this program. These catch-up contributions may be made in a lump sum or in incremental amounts over a worker’s lifetime. However, the first $1,000 of a contribution in any given year will be tax-deductible. Therefore, a catch-up contribution will be deemed any amount in excess of the annual allowed contribution of $1,000.


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