IRS Publishes 2026 Retirement Plan Limits

Each year, the Internal Revenue Service (IRS) announces changes to various limits affecting 401(k), 403(b), and 457(b) plans. These 2026 changes were announced in IRS Notice 2025-67. 

Below is a summary of the limits that generally apply to 401(k), 403(b) and 457(b) plans.  These new 2026 limits should be communicated to plan participants and implemented in payroll and plan administration programs.

Elective Deferrals

• 401(k), 403(b), and 457(b) deferral limit:
  $24,500 (up from $23,500)

Catch-Up Contributions

• Standard age 50+ catch-up:
  $8,000 (up from $7,500)
• Special catch-up for individuals turning age 60–63 in 2026 (SECURE 2.0):
  $11,250 (unchanged)

Roth Catch-Up Requirement (SECURE 2.0)

• Mandatory Roth treatment for catch- up contributions applies in 2026 if 2025 compensation exceeds:
  $150,000 (up from $145,000)
• If your Plan does not have a Roth feature, participants who earn above the limit will not be able to make catch-up contributions.

Highly Compensated Employee (HCE) Definition

• Remains at: $160,000

Defined Contribution Plan Limits

• 415(c) annual addition limit (total contributions):
  $72,000 (up from $70,000)
• Compensation limit for plan purposes:
  $360,000 (up from $350,000)

If you have any questions about how these limits affect your plan(s), please contact a member of our Labor & Employment team.

Mark F. Williams
Of Counsel
[email protected]
203.575.2618

This information is for educational purposes only to provide general information and a general understanding of the law. It does not constitute legal advice and does not establish any attorney-client relationship.