Money, So They Say… 2026 IRS Limits Announced

Lyn Domenick
Holland & Hart - The Benefits Dial
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The IRS has announced the 2026 cost of living adjustments to qualified plan limits. Below are the highlights, and our full historical chart can be found here for easy reference. In addition, the wage threshold for the Roth catch-up mandate has been increased from $145,000 to $150,000 for 2026 (based on 2025 FICA wages).

  2026 2025 2024
Annual Compensation 360,000 350,000 345,000
Elective Deferrals 24,500 23,500 23,000
Catch-up Contributions 8,000* 7,500* 7,500
Defined Contribution Limit 72,000 70,000 69,000
ESOP Distribution Limits 1,455,000
290,000		 1,415,000
280,000		 1,380,000
275,000
Defined Benefit Limit 290,000 280,000 275,000
HCE Threshold 160,000 160,000 155,000
Key Employee 235,000 230,000 220,000
457 Elective Deferrals 24,500 23,500 23,000
Taxable Wage Base 184,500 176,100 168,600

*There are increased catch-up limits for ages 60-63 if the Plan so provides

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations. Attorney Advertising.

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