Methodology and IRS / DOL source ledger

All 2026 contribution limits: § 402(g) elective deferral, § 414(v) catch-up, § 414(v)(2)(E) SECURE 2.0 enhanced catch-up, § 415(c) annual additions, § 401(a)(17) compensation, § 414(q) HCE, § 416(i) key employee.

2025 retirement-plan limits. Cited for prior-year comparison.

401(k) distribution rules, hardship withdrawals, Net Unrealized Appreciation (NUA), 72(t) Substantially Equal Periodic Payments, plan loans, Rule of 55, public-safety age-50 exception, RMD mechanics, ordering rules.

Traditional and Roth IRA contribution limits, MAGI phase-outs, deduction rules when covered by workplace plan, spousal IRA, rollover mechanics from 401(k), Form 8606 reporting, excess contribution penalty, Worksheet 2-2 for partial Roth contribution.

Required minimum distributions, ordering rules for Roth distributions, the two 5-year rules, qualified distribution definition, early-withdrawal exceptions, inherited IRA 10-year rule.

SEP-IRA, SIMPLE IRA, and Solo 401(k) contribution rules for self-employed and small-business owners.

Multi-year table of cost-of-living-adjusted limits.

Quick-reference page for current and prior 401(k) contribution limits.

Permits separating after-tax and pre-tax 401(k) money on distribution; legal foundation of the mega-backdoor Roth.

Delays SECURE 2.0 § 603 mandatory Roth catch-up for high-earners from 2024 to 2026.

§ 101 auto-enrollment, § 126 529-to-Roth, § 604 Roth employer match, and other early SECURE 2.0 questions.

Emergency personal-expense withdrawal mechanics.

Qualified student-loan payment matching contributions.

Current SEPP guidance under § 72(t)(2)(A)(iv).

10% early-withdrawal penalty reporting, exception coding, RMD shortfall excise tax.

Non-deductible Traditional IRA contributions, backdoor Roth, mega-backdoor Roth conversions, pro-rata calculation.

All SECURE 2.0 provisions: § 101 auto-enrollment, § 107 RMD age, § 109 enhanced catch-up, § 110 student loan match, § 115 emergency withdrawal, § 126 529-to-Roth, § 302 RMD penalty, § 304 cash-out threshold, § 308 public safety, § 314 domestic abuse, § 325 Roth RMD repeal, § 601 SIMPLE Roth, § 603 mandatory Roth catch-up, § 604 Roth employer match.

Statutory framework for 401(k) plans including § 401(k)(2)(B) hardship distribution rules and § 401(a)(9) RMD requirement.

Statutory employee deferral cap (the headline 401(k) limit). Aggregates across all qualified plans of all employers.

Statutory basis for Roth 401(k), Roth 403(b), Roth governmental 457(b); SECURE 2.0 § 604 Roth employer match codified at § 402A(g).

Catch-up at 50; § 414(v)(2)(E) enhanced catch-up at ages 60-63 (SECURE 2.0 § 109); § 414(v)(7) mandatory Roth catch-up for high earners (SECURE 2.0 § 603).

Combined annual additions cap (employee + employer + after-tax + forfeitures). 2026 cap $72,000. This is the limit that determines mega-backdoor Roth headroom.

10% early-withdrawal penalty; § 72(t)(2)(A)(v) Rule of 55; § 72(t)(2)(A)(iv) SEPP; § 72(t)(10) public-safety age 50; § 72(t)(2)(I) SECURE 2.0 emergency withdrawal; § 72(t)(2)(K) SECURE 2.0 domestic abuse.

Statutory basis for 401(k) plan loans; $50,000 / 50% / 5-year repayment rules.

Statutory basis for Roth IRA: § 408A(c)(2) contribution limit, § 408A(c)(3) phase-out, § 408A(c)(5) no lifetime RMD, § 408A(d)(2) qualified distribution.

Traditional IRA deduction phase-out (§ 219(g)) when covered by workplace plan; IRA catch-up (§ 219(b)(5)(B)).

Detailed 401(k) plan operational rules including § 1.401(k)-1(d)(3) hardship distribution safe-harbor categories.

Plan loan operational rules: amortisation requirement, deemed distribution mechanics, cure period.

Statutory framework for private-sector retirement plans. § 404 fiduciary duty; § 406 prohibited transactions; § 203 vesting; § 514 preemption; § 412 bonding; § 502 enforcement.

Prudent expert standard; duty of loyalty; duty of diversification.

Prohibited transactions between plan and party-in-interest; self-dealing prohibition.

3-year cliff and 6-year graded vesting maximums for employer matching contributions.

Annual plan-level and investment-level fee disclosure; quarterly statement requirements.

Pre-contract disclosure of compensation from service providers expecting more than $1,000.

QDIA safe-harbor categories: target-date fund, balanced fund, managed account; notice requirements.

Plan administrator and participant educational publications.

Authoritative consumer-facing language on ERISA protections, vesting, and plan structure.