Finally – the 2026 Qualified Plan and IRA Limits are here - see Notice 2025-67.  Most notably, for the new Roth catch-up requirement, the Notice confirms that we use the $150,000 (not $145,000) threshold for 2025 FICA wages (Box 3) to determine if catch-ups must be made in Roth (rather than pre-tax) for 2026.  The Notice also clarified that the super catch-up limit is still $11,250 for non-simple plans for 2026.    

These annual indexed limits are important for a number of purposes – including nonqualified plans eligibility and benefits, open enrollment materials, IRA materials, safe harbor plan notices, etc. 

Thank you to the IRS for working on these numbers during the shutdown!

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