This week the IRS finalized and announced retirement plan and related limits for 2026. Many categories were increased, however, the compensation used to determine Highly Compensated Employee status and the catch-up contribution limit for those aged 60 to 63 remained the same. Notably, the IRS unexpectedly increased the FICA wage threshold for Roth catch-up contributions from $145,000 to $150,000 for catch-up contributions made in 2026.

Download the 2026 Retirement Plan Annual Limits

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