On November 13th, the IRS released a number of inflation adjustments for 2026, including to certain limits for qualified retirement plans. The table below provides an overview of the key adjustments for qualified retirement plans.
Qualified Defined Benefit Plans
2025
2026
Increase from 2025 to 2026
Annual Maximum Benefit
$280,000
$290,000
$10,000
Qualified Defined Contribution Plans
2025
2026
Increase from 2025 to 2026
Aggregate Annual Contribution Limit
$70,000
$72,000
$2,000
Annual Pre-Tax/Roth Contribution Limit
$23,500
$24,500
$1,000
Qualified Defined Contribution Plans – Catch Up Contributions
2025
2026
Increase from 2025 to 2026
Catch-Up Contribution Limit for Individuals 50-59 and 64+
$7,500
$8,000
$500
Catch-Up Contribution Limit for Individuals 60-63
$11,250
$11,250
—
Roth Catch-Up Wage Threshold
—
$150,000
—
Other Adjustments for Qualified Plans
2025
2026
Increase from 2025 to 2026
Annual Participant Compensation Limit
$350,000
$360,000
$10,000
Highly Compensated Employee Threshold
$160,000
$160,000
—
Key Employee Compensation Threshold for Top Heavy Testing
$230,000
$235,000
$5,000
