{"_note":"2027 retirement and benefit limits. status: official (IRS notice issued) or projected (Milliman/Mercer forecasts from CPI). When the IRS notice lands (expected early-to-mid November 2026; 2026 limits were Notice 2025-67 on Nov 13, 2025), set every 2027 figure, add the notice number and set status official.",
"status":"projected","asof":"2026-10-27","notice2026":"Notice 2025-67 (Nov 13, 2025)","notice2027":null,"hsa_notice":"Rev. Proc. 2026-24 (May 29, 2026)",
"rows":[
 ["401(k), 403(b), most 457 and TSP employee deferral",23500,24500,25500,"projected"],
 ["Catch-up, age 50+",7500,8000,8000,"projected"],
 ["Super catch-up, age 60–63 (SECURE 2.0)",11250,11250,11250,"projected"],
 ["IRA contribution (traditional + Roth)",7000,7500,7500,"projected"],
 ["IRA catch-up, age 50+",1000,1100,1100,"projected"],
 ["SIMPLE IRA deferral",16500,17000,17500,"projected"],
 ["SIMPLE catch-up, age 50+",3500,4000,4000,"projected"],
 ["Total annual additions, defined contribution (415(c))",70000,72000,75000,"projected"],
 ["Annual benefit, defined benefit (415(b))",280000,290000,300000,"projected"],
 ["Compensation limit (401(a)(17))",350000,360000,375000,"projected"],
 ["Highly compensated employee threshold",160000,160000,165000,"projected"],
 ["Key employee (top-heavy) officer threshold",230000,235000,245000,"projected"],
 ["SEP minimum compensation",750,800,800,"projected"],
 ["HSA, self-only",4300,4400,4500,"official"],
 ["HSA, family",8550,8750,9000,"official"],
 ["HSA catch-up, age 55+",1000,1000,1000,"official"],
 ["HDHP minimum deductible, self-only / family",1650,1700,1750,"official"],
 ["HDHP out-of-pocket max, self-only",8300,8500,8750,"official"],
 ["HDHP out-of-pocket max, family",16600,17000,17500,"official"],
 ["Health FSA",3300,3400,3500,"projected"],
 ["Roth IRA income phase-out, single (start)",150000,153000,157000,"projected"],
 ["Roth IRA income phase-out, married filing jointly (start)",236000,242000,248000,"projected"],
 ["Saver's credit income cap, married filing jointly",79000,80000,82000,"projected"]],
"notes":["From 2026, catch-up contributions by anyone who earned more than $150,000 in FICA wages the prior year (indexed) must be Roth; plans had to be ready by January 1, 2026.","The age 60–63 super catch-up replaces (not adds to) the regular catch-up in those years.","HSA figures for 2027 are official (Rev. Proc. 2026-24). Everything else is a projection from the CPI math the IRS uses, and will be replaced the day the notice is issued."],
"src":[["IRS Notice 2025-67 (2026 limits)","https://www.irs.gov/newsroom/401k-limit-increases-to-24500-for-2026-ira-limit-increases-to-7500"],["IRS Rev. Proc. 2026-24 (2027 HSA limits)","https://www.irs.gov/pub/irs-drop/rp-26-24.pdf"],["Milliman 2027 IRS limits forecast","https://www.milliman.com/en/insight/2027-irs-limits-forecast"]]}