Benefit Limits
Indexed Employee Benefit Limits
| ITEM | 2026 | 2025 |
| 1. Maximum contribution to a 401(k) Plan | $24,500 | $23,500 |
| 2. Additional 401(k) Plan Catch Up Contribution (for participants age 50 and over) | $8,000 | $7,500 |
| 3. Catch-up Limit for Ages 60-63 | $11,250 | $11,250 |
| 4. Maximum Profit Sharing Plan contribution for a participant | $72,000 | $70,000 |
| 5.Maximum 401(k) and Profit Sharing Plan contribution for a participant age 50 or older | $80,000 | $77,500 |
| 6. Maximum Defined Benefit Pension Plan Benefit (Dollar Limit payable at ages 62 to 65) | $290,000 | $280,000 |
| 7. Maximum compensation that can be used for Plan purposes | $360,000 | $350,000 |
| 8. Highly Compensated Employee Compensation Threshold | $160,000 | $160,000 |
| 9. Social Security Taxable Wage Base | $184,500 | $176,100 |
|
|
