| Plan Section & Contribution Limits |
2026 |
2025 |
2024 |
2023 |
| Maximum Defined Contribution Annual Additions (415(c)(1)(A) |
$72,000 |
$70,000 |
$69,000 |
$66,000 |
| Salary Deferral 401(k)/403(b) Limit (402(g)) |
$24,500 |
$23,500 |
$23,000 |
$22,500 |
| Catch-Up Limit - 401(k)/403(b)/457 (414(v)(2)(B)(i)) - Age 50 or Over |
$8,000 |
$7,500 |
$7,500 |
$7,500 |
| Catch-Up Limit - 401(k)/403(b)/457 (414(v)(2)(E)(i)) - Age 60, 61, 62, or 63 |
$11,250 |
$11,250 |
- |
- |
| Roth Catch-Up Wage Threshold (If Catch-Up Must Be designated Roth) |
TBD |
$150,000 |
- |
- |
| Defined Benefit/Cash Balance Plan Limit - Annuity Limits (409(o)(1)(C)(ii)) |
$290,000 |
$280,000 |
$275,000 |
$265,000 |
| SIMPLE Plan Elective Deferrals |
$17,000 |
$16,500 |
$16,000 |
$15,500 |
| IRA Limits (Traditional and Roth) |
$7,500 |
$7,000 |
$7,000 |
$6,500 |