401(k) rules and limits, checked against the IRS source
Contribution limits, withdrawals, loans, rollovers and Roth rules for 2026, each one cited to the statute or IRS notice it comes from.
Common tasks
- 2026 contribution limits$24,500 deferral limit, catch-ups, and the $72,000 total.
- Withdrawing before 59½When the 10% penalty applies and the exceptions that avoid it.
- Rolling over a 401(k)Direct vs indirect, and the 20% withholding trap.
- Finding an old 401(k)How to track down a plan from a previous employer.
- Borrowing from a 401(k)The $50,000 cap, repayment, and what happens if you leave.
- Roth vs traditionalPay the tax now or later: the one comparison that decides it.
- Employee deferral limit §402(g)
- $24,500
- Catch-up, age 50+ §414(v)
- $8,000
- Catch-up, ages 60–63 §414(v)(2)(E)
- $11,250
- Total additions, you + employer §415(c)
- $72,000
- Compensation limit §401(a)(17)
- $360,000
- HCE threshold §414(q)
- $160,000
Contributions
What you and your employer can put in, how the match works, and the limits that cap each kind of money.
$24,500 2026 employee deferral limit
Withdrawals
Taking money out: the age rules, the penalty and its exceptions, hardship and emergency withdrawals, and RMDs.
59½ the age the 10% penalty stops applying
Loans
Borrowing from your own account: how much, how repayment works, and what a missed payment or a job change costs.
$50,000 maximum loan, or 50% of your vested balance if less
Rollover
Moving a 401(k) when you change jobs: rolling it over, leaving it, or tracking down one you forgot.
20% withheld when a rollover is paid to you instead of moved directly
Roth 401(k)
Paying tax now for tax-free withdrawals later: when Roth wins, the five-year rule, and the 2026 catch-up mandate.
5 years on the Roth clock before earnings come out tax-free
Plan types
How the 401(k) compares with 403(b), 457(b), SEP IRA and solo plans, and what a plan freeze means for you.
$72,000 2026 cap on all contributions to one plan