The IRS recently released the 2026 Cost of Living Adjustments for retirement plans and related items. These updates reflect changes designed to help individuals keep pace with inflation and maximize their savings opportunities.
Please note: while most of the final limits match the projected amounts released previously, everyone should be aware of two changes that were made:
- The catch-up for retirement plan participants aged 60-63 remained at $11,250 for 2026.
- The FICA wage amount for 2025 (to determine those subject to mandatory Roth catch-up provisions in 2026) was retroactively adjusted up to $150,000. The original legislation had set this amount to $145,000. This rule does not apply to those with self-employment income.
View a printable version of the adjustments here.
For additional limits and more information on the IRS Cost of Living Adjustments, visit www.IRS.gov.
