Benefit Limits
Indexed Employee Benefit Limits
| ITEM | 2026 | 2025 |
| 1. Maximum deferral to a 401(k) Plan | $24,500 | $23,500 |
| 2. Maximum 401(k) Catch Up Contribution - age 50 and over | $8,000 | $7,500 |
| 3. Maximum 401(k) Catch Up Contribution - age 60, 61, 62 and 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 |
| 10. Medicare Wage Base | Unlimited | Unlimited |
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