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16 December 2025

A&M Benefits Reference Guide

Many of the limits that pertain to qualified retirement plans and benefit plans are set by the Internal Revenue Service (IRS) and are subject to cost-of-living adjustments.
United States Employment and HR
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IRS Maximum Benefits and Contributions Limits

Many of the limits that pertain to qualified retirement plans and benefit plans are set by the Internal Revenue Service (IRS) and are subject to cost-of-living adjustments. In 2026, employees will be able to increase their retirement savings and contributions to health savings accounts as a result of the increased limits. The IRS limits for 2026 are summarized in the table below along with certain important compliance deadlines.

The 2026 limits have been included below and were published by the IRS in Notice 2025-67 on November 13, 2025.

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View the 2026 Benefits Reference Guide

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.

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