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ARTICLE · 19 NOVEMBER 2025

Retirement Plan Contribution Limits Announced For 2026

The IRS recently released Notice 2025-67 to announce cost-of-living adjustments to the indexed dollar limits applicable to retirement plans.

United StatesEmployment and HR

The IRS recently released Notice 2025-67 to announce cost-of-living adjustments to the indexed dollar limits applicable to retirement plans. (For information on the Health and Welfare Benefit Plan Limits for 2026, see here). The chart below shows how the 2026 retirement limits compare to the 2025 limits.

TYPE OF LIMIT

2025

2026

Defined Benefit Annual Benefit

$280,000

$290,000

Defined Contribution Annual Contribution

$70,000

$72,000

401(k)/403(b) Elective Deferrals

$23,500

$24,500

Roth Catch-Up Wage Threshold1

N/A

$150,000

Catch-Up Contributions (Ages 50+)

$7,500

$8,000

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