Plan sponsor resources
The current year's limits, a compliance calendar that follows your plan year, and the monthly FTSE discount rate reading.
The reference material finance and HR teams ask us for most often: the current year's limits and a compliance calendar that follows your plan year rather than the calendar year.
2026 retirement plan limits
Announced by the IRS and the Social Security Administration for 2026, with 2025 for comparison.
| Limit | 2026 | 2025 |
|---|---|---|
| 401(k), 403(b) and 457(b) elective deferrals | $24,500 | $23,500 |
| Catch-up contributions, age 50 and over | $8,000 | $7,500 |
| Catch-up contributions, ages 60 to 63 | $11,250 | $11,250 |
| Roth catch-up wage threshold (prior-year FICA wages) | $150,000 | $145,000 |
| Defined contribution annual additions, 415(c) | $72,000 | $70,000 |
| Defined benefit annual benefit, 415(b) | $290,000 | $280,000 |
| Compensation limit, 401(a)(17) | $360,000 | $350,000 |
| Highly compensated employee threshold | $160,000 | $160,000 |
| Key employee officer threshold, top-heavy | $235,000 | $230,000 |
| Social Security taxable wage base | $184,500 | $176,100 |
| ESOP five-year distribution threshold, 409(o) | $1,455,000 | $1,415,000 |
| ESOP lengthening amount, 409(o) | $290,000 | $280,000 |
| Pension-linked emergency savings account | $2,600 | $2,500 |
The 2026 Roth catch-up requirement applies to participants who earned more than $150,000 in FICA wages in 2025. Figures are for reference and do not replace the plan document or counsel.
Compliance calendar for your plan year
Choose the plan type and the first month of the plan year. Deadlines are generated from the plan year, so a July 1 plan sees July 1 dates.
Deadlines falling on a weekend or federal holiday generally move to the next business day. Items marked with the employer tax year depend on the sponsor's fiscal year, shown here for a calendar tax year. Conditional items apply only to plans in that situation. Confirm dates against the plan document and current guidance before relying on them.
Pension monitor
The FTSE Pension Liability Index discount rates, month by month, for long, intermediate and short duration plans, with what each move does to the liability. This is the same curve the firm's discount rate calculator uses for ASC 715 and IAS 19 measurements.
FTSE Pension Liability Index discount rates
Source: FTSE Pension Liability Index and its intermediate and short variants, published monthly by FTSE Russell and posted by the Society of Actuaries. Durations are the index durations for the month. The liability effect is our calculation: (1 + prior rate) over (1 + current rate), raised to the duration. For a reading on your own plan's cash flows and assets, send us last year's report.
Ask for a plan-specific reading