2026 KEY CHANGES
- Mandatory Roth for High Earners: If your 2025 wages (Box 3 on W-2) are over $150,000 (indexed), your catch-up contributions must be Roth (after-tax) if your plan offers a Roth option; otherwise, you can't make catch-ups.
- Standard Catch-Up Increase: The catch-up limit for those 50 and older rises to $8,000 (from $7,500 in 2025).
- "Super Catch-Up" Maintained: The enhanced catch-up for ages 60-63 remains at $11,250, indexed separately for inflation going forward.
- Total Contributions: With these, a participant aged 60-63 could potentially contribute up to $35,750 ($24,500 standard + $11,250 super catch-up). A participant aged 50-59 or over the age of 64 could potentially contribute $32,500.
OTHER CHANGES
Total Contribution Limit (DC (ie, 401k) Plans): Increased to $72,000 (up from $70,000).
- Defined Benefit Limit: Annual benefit limit increases to $290,000.