2026 Retirement Plan Limits

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

• Defined Contribution Plan Annual Addition Maximum
• Defined Benefit Plan Dollar Maximum

$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