Key IRS Limits for Retirement Plans

All Retirement Plans

	2026	2025
Highly-Compensated Employee (HCE) Threshold^†	$160,000	$160,000
Key Employee Officer Threshold	$235,000	$230,000
Annual Compensation Limit, General Employees	$360,000	$350,000
Annual Addition Limit, Defined Contribution Plan	$72,000	$70,000
Annual Benefit Limit, Defined Benefit Plan	$290,000	$280,000

^†Threshold is based on wages earned the current tax year and is used to determine next year's HCE status.

401(k), 403(b) AND 457(b) PLANS

	2026	2025
Elective Deferrals Contribution Limit	$24,500	$23,500
Catch-Up Contribution Limit (Age 50+)	$8,000	$7,500
Catch-Up Contribution Limit (Age 60-63)	$11,250	$11,250
Roth Catch-Up Wage Threshold^*	$150,000	—

^*Threshold is based on wages earned during the prior tax year.

IRAs

	2026	2025
Annual Contribution Limit	$7,500	$7,000
Catch-Up Contribution Limit (Age 50+)	$1,100	$1,000