On November 12, 2026, the Internal Revenue Service announced the calendar year 2027 annual inflation adjustments for retirement benefit plans. The following are inflation adjusted limits for retirement benefit plans for 2026 and 2027.
| 2026 | 2027 | |
|---|---|---|
| Retirement Plans—Defined Contribution Limits | ||
| Elective Deferrals—IRC 401(k), 403(b), 475(b) | $24,500 | $25,500 |
| Catch-Up Contributions (age 50 plus) | $8,000 | $8,500 |
| Catch-Up Contributions (age 60-63) | $11,250 | $11,750 |
| Roth Catch-Up Wage Threshold | $150,000 | $155,000 |
| Emergency Savings Account Contribution Limit | $2,600 | $2,700 |
| Domestic Abuse Withdrawal Limit | $10,500 | $10,900 |
| Annual Contribution Limit | $72,000 | $75,000 |
| Retirement Plans—Defined Benefit Limits | ||
| Annual Benefit Limit | $290,000 | $300,000 |
| Retirement Plans—Other Adjustments | ||
| Annual Compensation Limit | $360,000 | $375,000 |
| Highly Compensated Employee | $160,000 | $170,000 |
| Key Employee | $235,000 | $245,000 |
| Social Security Wage Base | ||
| Compensation Limit | $184,500 | $192,300 |