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The IRS has announced the 2026 cost of living adjustments to qualified plan limits. Below are the highlights, and our full historical chart can be found here for easy reference. In addition, the wage threshold for the Roth catch-up mandate has been increased from $145,000 to $150,000 for 2026 (based on 2025 FICA wages).
| 2026 | 2025 | 2024 | |
| Annual Compensation | 360,000 | 350,000 | 345,000 |
| Elective Deferrals | 24,500 | 23,500 | 23,000 |
| Catch-up Contributions | 8,000* | 7,500* | 7,500 |
| Defined Contribution Limit | 72,000 | 70,000 | 69,000 |
| ESOP Distribution Limits | 1,455,000 290,000 |
1,415,000 280,000 |
1,380,000 275,000 |
| Defined Benefit Limit | 290,000 | 280,000 | 275,000 |
| HCE Threshold | 160,000 | 160,000 | 155,000 |
| Key Employee | 235,000 | 230,000 | 220,000 |
| 457 Elective Deferrals | 24,500 | 23,500 | 23,000 |
| Taxable Wage Base | 184,500 | 176,100 | 168,600 |
*There are increased catch-up limits for ages 60-63 if the Plan so provides
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
