Productive Planning, Dependable Results

Pension Plan Limits

2025 2026
Elective Deferral Limit $23,500 $24,500
Catch-Up Contribution Limit $7,500 $8,000
Catch-Up Contribution Limit (ages 60-63) $11,250 $11,250
Annual Defined Contribution Limit $70,000 $72,000
Annual Compensation Limit $350,000 $360,000
Highly Compensated Employees $160,000 $160,000
Key/Officer Limit $230,000 $235,000
Social Security Taxable Wage Base $176,100 $184,500
Annual Defined Benefit Limit $280,000 $290,000