IRS retirement plan limits, 2024 through 2026.

Cash balance contributions are not published as a single IRS dollar cap. Three statutory ceilings do most of the work, and they move every year. The figures below are the ones the IRS actually announced. Anything that looks like “an owner age 55 can put in $X” on this site is an illustration, not a limit.

The three ceilings that matter

For 2026, IR-2025-111 and the IRS COLA table set:

• 401(k) elective deferral: $24,500. Catch-up is $8,000 from age 50, and $11,250 at ages 60 through 63.
• Defined contribution annual additions: $72,000. That is the ceiling most SEP and profit-sharing designs feel. Compensation counted in the formula stops at $360,000.
• Defined benefit annual benefit: $290,000. That is a retirement annuity ceiling, not a deposit. An Enrolled Actuary converts it into this year’s contribution. See the IRS benefit-limit page.

What those numbers were when the briefing started

In the fall of 2024 the working limits were a $23,000 deferral, $69,000 of defined-contribution additions, a $345,000 compensation cap, and a $275,000 defined-benefit dollar limit. On November 1, 2024, IR-2024-285 raised the 2025 figures to a $23,500 deferral, $70,000 additions, a $350,000 cap, and a $280,000 benefit limit, and it introduced the higher catch-up at ages 60–63.

The owner briefing walks those changes in the week they happened. Start with the archive, then bring a census to a conversation before anyone treats an illustration as a deduction.