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Rules changed for 2026. The deferral limit is now $24,500, and catch-up contributions must be Roth if you earned over $150,000 in 2025. See the 2026 limits

About401K

Smart Retirement Savings

Editorial & Accuracy Policy

On this page

Every rules page on About401K is written from primary sources (Internal Revenue Code, IRS notices, Treasury regulations, DOL guidance), states the year for every dollar figure, shows a last-updated date, and is re-verified whenever the law or the annual IRS limits change.

Sourcing

We cite the controlling authority for each rule inline. For example, the 2026 elective deferral limit of $24,500 is sourced to IRS Notice 2025-67, and loan limits to IRC §72(p). Where secondary sources are used for context, they are named and linked.

The annual limits update

Each fall the IRS publishes cost-of-living adjustments for the next year. When that notice drops, we update every affected page (limits, catch-ups, compensation caps, HCE thresholds) within days, and stamp each with the new verification date.

What we won’t do

  • Publish “current year” claims without the actual year and number.
  • Present plan-specific features as universal law.
  • Let advertising or affiliate relationships shape a rule statement.

Corrections

Errors get fixed, not buried: material corrections are noted on the page. Report anything wrong via our contact page.

Last updated September 25, 2026