{
  "slug": "irs-qualified-plan-limits",
  "kind": "statutoryLimits",
  "title": "IRS qualified plan dollar limits",
  "definition": "The annual cost-of-living-adjusted dollar limits for qualified retirement plans by calendar year: compensation, the defined benefit and defined contribution limits, elective deferrals, the age-50 catch-up, the HCE threshold and the key-employee threshold.",
  "regulation": "IRC §401(a)(17); §415(b)(1)(A); §415(c)(1)(A); §402(g)(1); §414(v)(2)(B)(i); §414(q)(1)(B); §416(i)(1)(A)(i)",
  "keyFormat": "calYear",
  "unit": "USD",
  "columns": [
    {
      "key": "comp",
      "label": "§401(a)(17) annual compensation limit",
      "unit": "$"
    },
    {
      "key": "benefit",
      "label": "§415(b)(1)(A) defined benefit dollar limit",
      "unit": "$"
    },
    {
      "key": "dc",
      "label": "§415(c)(1)(A) defined contribution limit",
      "unit": "$"
    },
    {
      "key": "defer",
      "label": "§402(g)(1) elective deferral limit",
      "unit": "$"
    },
    {
      "key": "catchup",
      "label": "§414(v)(2)(B)(i) age-50 catch-up",
      "unit": "$"
    },
    {
      "key": "hce",
      "label": "§414(q)(1)(B) HCE threshold",
      "unit": "$"
    },
    {
      "key": "key",
      "label": "§416(i)(1)(A)(i) key employee threshold",
      "unit": "$"
    }
  ],
  "cadence": {
    "kind": "annual",
    "rule": "Published annually; the value for a year is expected by December of the prior year. The latest year held here is 2026."
  },
  "source": {
    "name": "IRS — COLA increases for dollar limitations on benefits and contributions",
    "url": "https://www.irs.gov/retirement-plans/cola-increases-for-dollar-limitations-on-benefits-and-contributions",
    "citation": "IRS annual COLA notices (Notice 2025-67 for 2026) and the IRS consolidated COLA table (cola-table.pdf) for 1989–2025; a limit the table does not state for a year is not stated here; IRC §415(d)"
  },
  "attested": {
    "on": "2026-09-25",
    "against": "IRS 'COLA increases for dollar limitations on benefits and contributions' page (irs.gov/retirement-plans/cola-increases-for-dollar-limitations-on-benefits-and-contributions) for 2023-2026, and the consolidated IRS table irs.gov/pub/irs-tege/cola-table.pdf (committed at data/source/irs-cola-table.pdf) for 1989 and 1991-2025.",
    "how": "scripts/colaLimitsIngest.js reproduced 28 of 28 cells (2023-2026 x 7 limits) from the live page, which shows four years (2026-09-09). The earlier years (P9, 2026-09-25) are read BY POSITION from the committed PDF's text runs (data/source/irs-cola-table.words.tsv; its text extraction mis-aligns columns) and src/statutoryLimitsProvenance.test.js ties every cell on each suite run to that table, to the IRS's own annual release for 1997-2019, to the IRS CPE 1998 section 415(b) table for 1989-1998, and to a secondary tabulation for 1989-2019. A limit the table does not state for a year (1990; the catch-up and key-employee amount before 2002; section 401(a)(17) in 1989) is absent and refuses."
  },
  "addin": {
    "fn": "aos_EconAnnualLookup",
    "example": "=aos_EconAnnualLookup(\"415(b)\", 2026)",
    "note": "The ActuarialOS Excel add-in is free and returns this series with one worksheet function."
  },
  "basis": null,
  "platform": "In ActuarialOS the §415(b) and §401(a)(17) limits are applied on a live run where a benefit formula elects them, projected past the last published year by the IRS rounding rule.",
  "disclaimer": "Values on this page are transcribed from the cited source and checked against it by an automated instrument; the source governs. Confirm any figure against the notice before relying on it in signed work.",
  "contentHash": "d4d205f3a1e08028009a9c88cf7515b45892b19533f83fe40531204a07c89574",
  "current": {
    "key": 2026,
    "values": [
      360000,
      290000,
      72000,
      24500,
      8000,
      160000,
      235000
    ]
  },
  "rows": [
    {"key":1989,"values":[null,98064,30000,7627,null,81720,null]},
    {"key":1991,"values":[222220,108963,30000,8475,null,90803,null]},
    {"key":1992,"values":[228860,112221,30000,8728,null,93518,null]},
    {"key":1993,"values":[235840,115641,30000,8994,null,96368,null]},
    {"key":1994,"values":[150000,118800,30000,9240,null,99000,null]},
    {"key":1995,"values":[150000,120000,30000,9240,null,100000,null]},
    {"key":1996,"values":[150000,120000,30000,9500,null,100000,null]},
    {"key":1997,"values":[160000,125000,30000,9500,null,80000,null]},
    {"key":1998,"values":[160000,130000,30000,10000,null,80000,null]},
    {"key":1999,"values":[160000,130000,30000,10000,null,80000,null]},
    {"key":2000,"values":[170000,135000,30000,10500,null,85000,null]},
    {"key":2001,"values":[170000,140000,35000,10500,null,85000,null]},
    {"key":2002,"values":[200000,160000,40000,11000,1000,90000,130000]},
    {"key":2003,"values":[200000,160000,40000,12000,2000,90000,130000]},
    {"key":2004,"values":[205000,165000,41000,13000,3000,90000,130000]},
    {"key":2005,"values":[210000,170000,42000,14000,4000,95000,135000]},
    {"key":2006,"values":[220000,175000,44000,15000,5000,100000,140000]},
    {"key":2007,"values":[225000,180000,45000,15500,5000,100000,145000]},
    {"key":2008,"values":[230000,185000,46000,15500,5000,105000,150000]},
    {"key":2009,"values":[245000,195000,49000,16500,5500,110000,160000]},
    {"key":2010,"values":[245000,195000,49000,16500,5500,110000,160000]},
    {"key":2011,"values":[245000,195000,49000,16500,5500,110000,160000]},
    {"key":2012,"values":[250000,200000,50000,17000,5500,115000,165000]},
    {"key":2013,"values":[255000,205000,51000,17500,5500,115000,165000]},
    {"key":2014,"values":[260000,210000,52000,17500,5500,115000,170000]},
    {"key":2015,"values":[265000,210000,53000,18000,6000,120000,170000]},
    {"key":2016,"values":[265000,210000,53000,18000,6000,120000,170000]},
    {"key":2017,"values":[270000,215000,54000,18000,6000,120000,175000]},
    {"key":2018,"values":[275000,220000,55000,18500,6000,120000,175000]},
    {"key":2019,"values":[280000,225000,56000,19000,6000,125000,180000]},
    {"key":2020,"values":[285000,230000,57000,19500,6500,130000,185000]},
    {"key":2021,"values":[290000,230000,58000,19500,6500,130000,185000]},
    {"key":2022,"values":[305000,245000,61000,20500,6500,135000,200000]},
    {"key":2023,"values":[330000,265000,66000,22500,7500,150000,215000]},
    {"key":2024,"values":[345000,275000,69000,23000,7500,155000,220000]},
    {"key":2025,"values":[350000,280000,70000,23500,7500,160000,230000]},
    {"key":2026,"values":[360000,290000,72000,24500,8000,160000,235000]}
  ]
}