Easy access to key IRS publications, notices and guidance affecting qualified retirement plans.
Retirement Plan Limits 2026 Retirement Plan Contribution Limits A clear, client-friendly reference for key IRS retirement plan limits and thresholds—shown with 2025 and 2024 for quick comparison. Plan Year: 2026 Updated: January 2026 Sources: IRS & SSA Download IRS Notice 2025-67 (PDF) IRS News Release (Summary) On this page Deferrals & catch-ups HCE, compensation &…
SECURE 2.0 ACT PLAN AMENDMENT – ROTH CATCH-UP CONTRIBUTIONS As you are aware, Section 603 of the SECURE 2.0 Act of 2022 provided new rules for Roth and catch-up contributions effective for plan years after December 31, 2023. However, on August 25, 2023, the Internal Revenue Service (“IRS”) issued Notice 2023-62 (“Notice”) that extended the…
2025 Funding Limitations and Safe Harbor Notice 2025 Funding Limitations and Safe Harbor Notice Action Items Deadlines Contact Us THIS EMAIL IS INTENDED FOR ONLY U.S.-QUALIFIED PLANS. THIS IS NOT APPLICABLE FOR PLANS QUALIFIED ONLY IN PUERTO RICO. Dear Client/Partner, As our valued client, Pension Services, Inc. always strives to provide you with the best…
The Art of Retirement Plan Design: Why a Good TPA Matters Back around 35 years ago, beer in this country was considered a mass-produced, mass-marketed business offering very low-quality, light lagers. Beer was less of an alcoholic beverage and more of a slogan that was less filling or tasted great (while making Rodney Dangerfield a…