Tina D’Agata
Retirement Plan Director
Plan Limits
| Retirement Plan Design & Administration Services | |||
| ANNUAL PLAN LIMITS | |||
| 2026 | 2025 | 2024 | |
| COMPENSATION | 360,000 | 350,000 | 345,000 |
| LIMITS ON BENEFITS & CONTRIBUTIONS | |||
| DEFINED CONTRIBUTION PLANS | 72,000 | 70,000 | 69,000 |
| DEFINED BENEFIT PLANS | 290,000 | 280,000 | 275,000 |
| 401(K) – 403(b) – & 457 PLAN ELECTIVE DEFERRALS | 24,500 | 23,500 | 23,000 |
| SIMPLE PLAN ELECTIVE DEFERRALS | 17,000 | 16,500 | 16,000 |
| IRA | 7,500 | 7,000 | 7,000 |
| CATCH UP CONTRIBUTIONS | |||
| 401(K) – 403(b) – & 457 PLANS | 8,000 | 7,500 | 7,500 |
| SIMPLE PLANS | 4,000 | 3,500 | 3,500 |
| IRA | 1,100 | 1,000 | 1,000 |
| “HIGHLY COMPENSATED” DEFINITION | 160,000 | 160,000 | 155,000 |
| ROTH CATCH-UP FICA WAGE THRESHOLD | TBD | 150,000 | |
| “KEY EMPLOYEE” DEFINITION | |||
| OFFICER | 235,000 | 230,000 | 220,000 |
| SOCIAL SECURITY TAXABLE WAGE BASE | 184,500 | 176,100 | 168,600 |
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