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On November 13, 2025, the IRS published its annual cost of living adjustments for various retirement plan limits. These adjustments are consistent with the rate of increases in prior years, reflecting moderate inflation adjustments rather than sharp jumps. Some limits have stayed the same in 2026 (indicated in the chart below).
The updated key retirement plan limits include the following items:
| 2026 Limit | 2025 Limit | |
| Annual Compensation Limit | $360,000 | $350,000 |
| Elective Deferral Limit | $24,500 | $23,500 |
| Standard Age 50 Catch-Up Contribution Limit | $8,000 | $7,500 |
| Age 60-63 Special Catch-Up Contribution Limit | $11,250 (no change) | $11,250 |
| DC Maximum Contribution Limit | $72,000 | $70,000 |
| DB Maximum Benefit Limit | $290,000 | $280,000 |
| HCE Threshold | $160,000 (no change) | $160,000 |
The IRS previously released the updated 2026 limits applicable to certain health and welfare plans, including the following key limits:
| 2026 Limit | 2025 Limit | |
| Health FSA – Maximum contributions | $3,400 | $3,300 |
| Health FSA – Maximum carryover of unused amounts (optional plan provision) | $680 | $660 |
| HSA – maximum contributions |
$4,400 (self-only) $8,750 (family) |
$4,300 (self-only) $8,550 (family) |
| HDHP – Minimum Deductible |
$1,700 (self-only) $3,400 (family) |
$1,650 (self-only) $3,300 (family) |
| HDHP – Maximum Out of Pocket |
$8,500 (self-only) $17,000 (family) |
$8,300 (self-only) $16,600 (family) |
