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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 |
