The One-Stop ESOP Blog

Check out the 2027 ESOP and Pension Plan Limits

Written by Aaron Juckett, CPA, CPC, QPA, QKA | Fri, Nov 13, 2026

The IRS has announced the 2027 pension plan limits, which include the following: 

  • 401(k) Deferral Limit: $25,500
  • Annual Additions Limit: $75,000
  • Maximum Compensation Limit: $375,000
  • Catch-Up Contribution Limit (Age 50+): $8,500
  • Catch-Up Contribution Limit (Ages 60–63): $11,750
  • Highly Compensated Employee: $170,000
  • ESOP 5-Year Distribution Threshold: $1,505,000
  • ESOP Additional Year Threshold: $300,000

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