Book Updates
2026 Defined Contribution Plan Annual Limits
401(k), 403(b), 457 plans (including Roth Contributions)
|
Employee salary deferral |
$24,500 / year |
|
Employees aged 50 and older additional “catch-up” |
$8,000 / year |
|
Employees aged 60–63 “enhanced catch-up” |
$11,250 / year |
2026 IRA or Roth IRA Contribution Annual Limits
|
Annual Limit |
$7,500 / year |
|
Taxpayers aged 50 and older additional “catch-up” |
$1,100 / year |
2026 IRA Deduction Phase-out for Active Participants in an Employer Plan
|
Single |
$81,000 - $91,000 |
|
Married filing jointly |
$129,000-149,000 |
|
Married filing separately |
$0 - $10,000 |
|
Non-active participant married to active participant |
$242,000 - $252,000 |
2026 Roth Contribution Phase-out
|
Single |
$153,000 - $168,000 / year |
|
Married filing jointly |
$242,000 - $252,000 / year |
2026 Estate, Gift & GSTT Limits
|
Annual gift tax exclusion |
$19,000 / year recipient $38,000 / year recipient (if married and split gifts) |
|
Lifetime Estate & Gift Tax Exemption |
$15,000,000 |
|
Lifetime Generation Skipping Transfer Tax (GSTT) Exemption |
$15,000,000 |
|
Maximum Estate, Gift, and GSTT Tax Rate |
40% |
Disclaimer: The purpose of this book is to provide the most accurate and up-to-date information available on retirement planning. The information may be changed, become outdated, or be rendered incorrect by new legislation or official rulings. Neither the authors nor Spanos Group assume liability or responsibility for any losses that may be sustained or alleged to be sustained, directly or indirectly, by the application of the information contained within, and any such liability is hereby expressly disclaimed.
Copyright © 2026 by Gennaro A. Marsico
All rights reserved. This book or any portion thereof may not be reproduced or used in any manner whatsoever without the express written permission of the publisher except for the use of brief quotations in a book review.
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