Toward the end of each calendar year, the Internal Revenue Service (IRS) adjusts the amount that employees can contribute to tax-advantaged retirement plans. For 2026, the total amount you can contribute to the Plan depends on your age and eligibility for catch-up contributions.

To check the latest limits, visit our IRS contribution limits webpage.
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New Roth catch-up rule applies to high earners

Beginning in 2026, individuals age 50 or older whose 2025 FICA (Social Security) wages exceed the current limit of $150,000 must make their age-based catch-up contributions on a Roth basis. This means catch-up contributions would be made with after-tax dollars but could grow and be withdrawn tax free, subject to certain restrictions.

A participant who is eligible to make special 457(b) catch-up contributions (which are separate from age 50+ and age 60-63 catch-ups) may continue to make such contributions on either a pretax or Roth after-tax basis, rather than Roth only.

Before deciding to use a catch-up provision, please contact us to review all your options.
If you can’t maximize, optimize
Not everyone can afford to contribute the maximum amount allowed by law. However, even small but regular increases to
your contribution amount could significantly affect your retirement readiness. To learn how you could optimize your 
retirement contributions, log in to your account and use My Income & Retirement Planner®.
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