Sources

Primary-source citation manifest

Every figure and claim on this site traces to a primary source — IRS publications and the Internal Revenue Code at law.cornell.edu — never a third-party paraphrase.

Dollar limits used by the tools

Transcribed from the official IRS COLA notice for each year, with last-verified dates.

2026 limitsverified 2026-06-16
§415(c) $72,000 · §402(g) $24,500 · catch-up $8,000 · 60–63 $11,250 · §401(a)(17) $360,000
https://www.irs.gov/pub/irs-drop/n-25-67.pdf
2025 limitsverified 2026-06-16
§415(c) $70,000 · §402(g) $23,500 · catch-up $7,500 · 60–63 $11,250 · §401(a)(17) $350,000
https://www.irs.gov/newsroom/401k-limit-increases-to-23500-for-2025-ira-limit-remains-7000

Internal Revenue Code

IRC §415(c)
Overall annual-additions limit for defined-contribution plans
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IRC §402(g)
Elective-deferral limit (Roth + pre-tax 401(k))
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IRC §402A
Designated Roth contribution program / in-plan Roth rollover
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IRC §414(v)
Catch-up contributions for those 50 and older
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IRC §401(a)(17)
Annual compensation limit
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IRS publications + forms

IRS Notice 2025-67
2026 cost-of-living adjustments for retirement plans
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IRS COLA hub
Cost-of-living adjustments for retirement items
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IRS Pub 590-A
Contributions to IRAs — Roth conversion treatment
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About Form 8606
Nondeductible IRAs / after-tax basis tracking
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About Form 1099-R
Distributions from pensions, annuities, retirement plans
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About Form 5498
IRA contribution information (rollover-in)
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