In Notice 2025-67, the IRS announced inflation-adjusted limits for 2026 for retirement savings plans. The adjustments reflect the indexing of these limits that is required by law. They are effective as of January 1, 2026. They are:

• Defined Contribution (DC) Plans: The 2026 limitation on elective deferrals is $24,500 (up from $23,500).
• Catch-up Contributions: For individuals aged 50 and up, the catch-up contribution maximum is $8,000 (up from $7,500). The catch-up contribution for people who are 60, 61, 62, or 63 in 2026 remains $11,250. 
• Defined Benefit Plans: The annual benefit limitation for a DB plan is increased to $290,000 (up from $280,000).
• IRAs: The annual IRA contribution limit will be $7,500 in 2026 (up from $7,000).
• IRA Catch-up Contributions: For individuals aged 50 and up, the IRA catch-up contribution will go to $1,100 (up from $1,000).
• Highly Compensated Employees: The threshold to determine whether an individual is a highly compensated employee remains $160,000.
• Qualified Gratuitous Transfer of Qualified Employer Securities to ESOPs: This limitation rises to $65,000 (up from $60,000). 
• Maximum Account Balance in ESOP Subject to Five-Year Distribution Period: The maximum account balance was increased from the 2025 $1,415,000 level to $1,455,000 for 2026. The dollar amount used to determine lengthening the five-year distribution period is increased from $280,000 to $290,000
• Qualifying Longevity Annuity Contract: The limitation on premiums paid for a QLAC remains $210,000.
• Saver’s Credit: The 2026 income limit for the Saver’s credit will be:
  • $80,500 for married couples filing jointly (up from $79,000);
  • $60,375 for heads of household (up from $59,350); and
  • $40,250 for singles and married filing separately (up from $39,500). 
• Deductible Limit on Charitable Donations: The limit goes from $108,000 to $111,000
• Pension-Linked Emergency Savings Accounts: The PLESA account limit rises to $2,600 from $2,500.

NAIFA Staff Contact: Jayne Fitzgerald – Director – Government Relations, at jfitzgerald@naifa.org