Annual Plan Limits |
2026 |
2025 |
2024 |
| Contribution and Benefit Limits | |||
|---|---|---|---|
| Defined Contribution Plans | $72,000 | $70,000 | $69,000 |
| Defined Benefit/Cash Balance Plan – Annuity | $290,000 | $280,000 | $275,000 |
| 401(k), 403(b) and 457 Plan Elective Deferrals | $24,500 | $23,500 | $23,000 |
| SIMPLE Plan Elective Deferrals | $17,000 | $16,500 | $16,000 |
| IRA (Traditional and Roth) | $7,500 | $7,000 | $7,000 |
| Qualified Longevity Annuity Contract (QLAC) | $210,000 | $210,000 | $200,000 |
| ESOP amount to determine lengthening of the 5-year Distribution Rule | $290,000 | $280,000 | $275,000 |
| ESOP Maximum Balance subject to the 5-year Distribution Rule | $1,455,000 | $1,415,000 | $1,380,000 |
| Catch-Up Contributions | |||
| 401(k), 403(b) and Governmental 457(b)1 Plans | $8,000 | $7,500 | $7,500 |
| 401(k), 403(b), and 457(b) Increased Catch-Up (ages 60-63) |
$11,250 | $11,250 | |
| SIMPLE Plans | $4,000 | $3,500 | $3,500 |
| SIMPLE Plans Increased Catch-Up (age 50 or over) | $3,850 | $3,850 | $3,850 |
| SIMPLE Plans Increased Catch-Up (ages 60-63) | $5,250 | $5,250 | |
| IRA | $1,100 | $1,000 | $1,000 |
| Other | |||
| Maximum Considered Compensation | $360,000 | $350,000 | $345,000 |
| Social Security Taxable Wage Base (TWB) | $184,500 | $176,100 | $168,600 |
| Definition of Highly Compensated Employee (HCE)2 | $160,000 | $160,000 | $155,000 |
| Definition of Key Employee | $235,000 | $230,000 | $220,000 |
| Roth Catch-Up Wage Threshold3 | $150,000 | $150,000 | |
| SEP Minimum Compensation | $800 | $750 | $750 |
| Defined Benefit Plan Single Employer Flat PBGC Rate Premium | $111 | $106 | $101 |
| Defined Benefit Plan Single Employer Variable Rate Premiums/$1,000 UVB | $52 | $52 | $52 |
