Insights: Alerts 2026 Retirement Plan Limits
2026 Retirement Plan Limits
The IRS has announced inflation-adjusted limits for retirement plans in Notice 2025-67. The 2026 retirement plan limits are summarized below.
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|
|
2025 |
2026 |
|
Maximum Elective Deferrals to §401(k), §403(b), and §457(b) Plans |
$23,500 |
$24,500 |
|
Maximum Catch-up Elective Deferrals to Plans (for participants ages 50-59 or ages 64 or older by the end of the year) |
$7,500 |
$8,000 |
|
Maximum Catch-up Elective Deferrals to Plans (for participants ages 60-63 by the end of the year) |
$11,250 |
$11,250 |
|
Section 415 Limits
|
$70,000 $280,000 |
$72,000 $290,000 |
|
Annual Compensation Limit under §§401(a)(17), 404(l) and 408(k) |
$350,000 |
$360,000 |
|
§414(v)(7)(A) FICA wage threshold for Roth catch-up requirement based on prior year FICA wages (i.e., threshold amount reported in the column for 2026 reflects threshold applied in 2026 based on 2025 FICA wages) |
$145,000 |
$150,000 |
|
§414(q) Highly Compensated Employee definition |
$160,000 |
$160,000 |
|
§416(i) Top-Heavy Compensation – Used to determine officers as key employees |
$230,000 |
$235,000 |
|
Maximum eligible distribution to victims of domestic abuse (if added to the Plan) |
$10,300 |
$10,500 |
|
Maximum pension-linked emergency savings account (if added to the Plan) |
$2,500 |
$2,600 |
|
Premiums paid for qualifying longevity annuity contracts |
$210,000 |
$210,000 |
|
§409(o) Maximum ESOP Account Balance Subject to 5-Year Distribution Period |
$1,415,000 |
$1,455,000 |
|
ESOP Amount Used to Determine Extensions of the 5-Year Distribution Period |
$280,000 |
$290,000 |
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