Retirement Plan Limits
Dollar Limitations on Benefits and Contributions
|
2025
|
2026
|
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| Defined Benefit Plan1 |
$280,000 |
$290,000 |
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| Annual Compensation2 |
$350,000 |
$360,000 |
|||
| Defined Contribution Limit |
$70,000 |
$72,000 |
|||
| Elective Deferral |
$23,500 |
$24,500 |
|||
| Catch-Up Deferral3 |
$7,500 |
$8,000 |
|||
| Super-Catch-Up Deferral4 |
$3,750 |
$3,250 |
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1 Represents the maximum annual amount payable (i.e., as an annuity) to a 65-year old retiree commencing payments during 2025 & 2026 - not a useful number for assessing Defined Benefit plan contribution limits
2 Represents the maximum W-2 (or net earned income, if unincorporated) allowed to be considered for the purpose of determining a retirement plan benefit or contribution
3 May be not be eligible for pre-tax treatment, if Annual Compensation is too high, beginning in 2026.
4 In addition to the Catch-Up Deferral, for those attining ages 60 through 63 during the year.
Dollar Limitations on Benefits and Contributions - unabridged IRS version