| Retirement Plans Related Limits | 2024 | 2025 | 2026 |
|---|---|---|---|
| 401k/Roth/403b/457 Deferral Limit | $23,000 | $23,500 | $24,500 |
| Catch-up Contribution Limits for age 50-59 | $7,500 | $7,500 | $8,000 |
| Super Catch-up Contribution Limits for age 60-63 | $7,500 | $11,250 | $11,250 |
| Catch-up Contribution Limits for age 64+ | $7,500 | $7,500 | $8,000 |
| DC Annual Addition Limit | $69,000 | $70,000 | $72,000 |
| Annual Compensation Cap | $345,000 | $350,000 | $360,000 |
| Taxable Wage Base | $168,600 | $176,100 | $184,500 |
| DB Annual Benefit Limit | $275,000 | $280,000 | $290,000 |
| HCE Threshold | $155,000 | $160,000 | $160,000 |
| Key Employee | $220,000 | $230,000 | $235,000 |