Which is correct regarding retirement savings changes after SECURE $2\mathrm{.}0?$

Starting in $2025,$ there will no longer be a catch$-$up limit for SIMPLE IRAs.

Certain catch$-$up contributions are subject to Roth treatment once a taxpayer$$s social security wages are more than $$200,000.$

Starting in $2025,$ taxpayers ages $60$ to $63$ can make an additional catch$-$up contribution to most retirement plans, including SIMPLE plans.

Starting in $2025,$ an employer must now make a $10\%$ catch$-$up Roth contribution to an employee who is age $75$ or older at the end of the tax year