The IRS released its annual update for the cost-of-living adjustments for 2026. Similar to the adjustments made last year, there are widespread increases for 2026. As you can see from our chart below, almost all IRS limits were affected by this year’s cost-of-living adjustments. However, the HCE threshold and the increased catch-up contribution limits remain the same for eligible employees who attain age 60, 61, 62, or 63 in 2026.
Now that the updated amounts have been released, plan sponsors should now have all the required information needed to complete their annual notices (see our prior blog post on notices). If you have questions about the changes to the retirement plan limits or annual notices, please reach out to any Bricker Graydon attorney in our Employee Benefits Group.
*$11,250 for individuals who attain age 60, 61, 62, or 63 in 2026.
^$5,250 for individuals who attain age 60, 61, 62, or 63 in 2026.
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