On November 13, 2025 the Internal Revenue Service announced the cost-of-living adjustments for the various qualified retirement plan limits. Almost all of the limits shown below have increased from last year.
Qualified Plan Limit
Cost-of-Living Adjustments
401(k) and 403(b) elective deferral limit
2025 – $23,500
2026 – $24,500
$200,000 compensation limit
2025 – $350,000
2026 – $360,000
$160,000 defined benefit limit
2025 – $280,000
2026 – $290,000
$40,000 defined contribution limit
2025 – $70,000
2026 – $72,000
$80,000 definition
Continue Reading 2026 Qualified Plan Cost of Living Increases, 2026 Social Security Taxable Wage Base

