Insights: Alerts
2026 Retirement Plan Limits
November 13, 2025
Written by
R. Sterling Perkinson
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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Maximum Elective Deferrals to §401(k), §403(b), and §457(b) Plans
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Maximum Catch-up Elective Deferrals to Plans (for participants ages 50-59 or ages 64 or older by the end of the year)
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Maximum Catch-up Elective Deferrals to Plans (for participants ages 60-63 by the end of the year)
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- Defined Contribution Plan Annual Addition Maximum
- Defined Benefit Plan Dollar Maximum
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Annual Compensation Limit under §§401(a)(17), 404(l) and 408(k)
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§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)
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§414(q) Highly Compensated Employee definition
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§416(i) Top-Heavy Compensation – Used to determine officers as key employees
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Maximum eligible distribution to victims of domestic abuse (if added to the Plan)
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Maximum pension-linked emergency savings account (if added to the Plan)
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Premiums paid for qualifying longevity annuity contracts
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§409(o) Maximum ESOP Account Balance Subject to 5-Year Distribution Period
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ESOP Amount Used to Determine Extensions of the 5-Year Distribution Period
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