Merissa | (k)PlanConnect

2025–2026

Limit	2025	2026
Employee Deferrals
402(g) Elective Deferral Limit	$23,500	$24,500
Age 50+ Catch-Up (§414(v))	$7,500	$8,000
Age 60–63 Catch-Up (SECURE 2.0)	$11,250	$11,250
Total Plan Limits (§415(c))
Annual Additions Limit	$70,000	$72,000
w/ Age 50+ Catch-Up	$77,500	$80,000
w/ Age 60–63 Catch-Up	$81,250	$83,250
Compensation & Testing
401(a)(17) Comp Limit	$350,000	$360,000
HCE Threshold (§414(q))	$160,000	$160,000
Key Employee — Officer (§416)	$230,000	$235,000
Roth Catch-Up Wage Threshold	$145,000	$150,000
Other Plan Types
457(b) Deferral Limit	$23,500	$24,500
SIMPLE 401(k) Deferral Limit	$16,500	$17,000
DB Plan Benefit Limit (§415(b))	$280,000	$290,000
Social Security
SS Taxable Wage Base	$176,100	$184,500
FICA Rate (Employee)	7.65%	7.65%

Source: IRS Notice 2025-67 (2026 limits) & Notice 2024-80 (2025 limits). 2026 limits effective Jan. 1, 2026. ⚠️ New for 2026: Age 50+ catch-up contributions must be Roth for participants with 2025 FICA wages > $150,000.

ERISA (29 U.S.C.)The primary federal statute governing employee benefit plans

DOL Regulations (29 C.F.R.)Department of Labor interpretive rules and guidance

DOL Advisory OpinionsFormal guidance on specific factual scenarios

DOL Field Assistance BulletinsGuidance for DOL field offices on enforcement

ERISA Case LawFederal court and SCOTUS decisions interpreting ERISA

IRS GuidanceRevenue Rulings, PLRs, and Notices on qualified plans

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