Maximum Amounts that Can Be Funded to Qualified Retirement Plans
Limit Type | 2026 | 2025 | 2024 |
|---|---|---|---|
Maximum Employee 401(k) or 403(b) Deferral | $24,500 | $23,500 | $23,000 |
Employee Catch-up Contributions* | $8,000 | $7,500 | $7,500 |
Traditional and Roth IRA | $7,500 | $7,000 | $7,000 |
Traditional and Roth IRA Catch-up | $1,100 | $1,000 | $1,000 |
Maximum Contribution to Defined Contribution Plan | $72,000 | $70,000 | $69,000 |
Maximum Benefit in a Defined Benefit Limit | $290,000 | $280,000 | $275,000 |
Annual Limit on Compensation | $360,000 | $350,000 | $345,000 |
Roth Catch-up Contribution Compensation Threshold1 | $150,000 | N/A | N/A |
Highly Compensated Employees | $160,000 | $160,000 | $155,000 |
Social Security Wage Base | $184,500 | $176,100 | $168,600 |
Defined Contribution Plans
Defined contribution plans, (e.g. profit sharing plans and 401(k) plans) contain limits on the amount of annual contributions that can be funded to the plan. These include both employee and employer limits. In determining contributions, employers must exclude salary above the annual compensation limit as shown in the chart above.
Participant Limits
- Profit Sharing Plans – For 2026, the maximum contribution that can be funded to a participant’s account is 100% of compensation up to $72,000.
- 401(k) Plans – For 2026, a participant can defer 100% of compensation into a 401(k) plan up to $24,5002. Participants age 50 and above are eligible to contribute an additional $8,000, for a total of $32,500. Participants ages 60 – 63 can contribute a special catch-up limit of $11,250, for a total of $35,750. The total contribution for employee deferrals and employer contributions, including forfeitures, is 100% of compensation up to $72,000 ($80,0003 for participants age 50 and above and $83,250 for participants who turn age 60, 61, 62, or 63 in 2026).
Employer Limits
Please contact us at 720.387.8158 for more information.
1Catch-up contributions from employees aged 50+ making $150,000+ in FICA wages for the 2025 tax year will be required to be funded as Roth deferrals. The catch-up contribution limit is $8,000 for participants age 50 and above, or $11,250 for participants ages 60 – 63.
2Your company may impose more restrictive limitations. Please refer to the adoption Agreement for information specific to your plan.
3A participant must defer at least $8,000 in order to reach $80,000.