The IRS has announced the 2026 pension plan limits, which include the following:
- 401(k) Deferral Limit - $24,500
- Annual Additions Limit - $72,000
- Maximum Compensation Limit - $360,000
- Catch-Up Contribution Limit (Age 50+): $8,000
- Catch-Up Contribution Limit (Ages 60-63): $11,250
- Highly Compensated Employee - $160,000
- ESOP 5-Year Distribution Threshold - $1,455,000
- ESOP Additional Year Threshold - $280,000
