---
title: "Table 2026 elective-deferral limits against the member's age and plan"
url: "https://ailawframework.com/practice/superannuation/build-a-contribution-cap-and-excess-contribution-table/united-states"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A27-T1-R1-US"
practice_area: "Superannuation"
tier: "yellow"
lawyer_review: "required"
jurisdictions: ["US"]
last_reviewed: "2026-10-22"
---

# Table 2026 elective-deferral limits against the member's age and plan

> Place the plan type and the person's age next to the 2026 dollar limit the IRS stated for that type. Do not calculate a tax on any excess.

Canonical page: https://ailawframework.com/practice/superannuation/build-a-contribution-cap-and-excess-contribution-table/united-states  
Last reviewed: 2026-10-22

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [Superannuation](https://ailawframework.com/practice/superannuation.md) |
| Human involvement | Yellow: Lawyer and AI draft together |
| How AI is used | Place the plan type and the person's age next to the 2026 dollar limit the IRS stated for that type. Do not calculate a tax on any excess. |
| What the lawyer must review | The IRS newsroom of 2026 states these limits. The employee deferral for a 401(k), 403(b), governmental 457 plan and the Thrift Savings Plan is $24,500, up from $23,500 for 2025. The catch-up for a person aged 50 and over in most of those plans is $8,000, and the page says those participants generally can contribute up to $32,500. For ages 60, 61, 62 and 63 the higher catch-up remains $11,250 instead of $8,000. The page does not state a combined total for that higher catch-up, so do not add one. The IRA limit is $7,500, up from $7,000, and the IRA catch-up for age 50 and over is $1,100. A SIMPLE account is generally $17,000. Certain applicable SIMPLE accounts are $18,100. The usual SIMPLE catch-up is $4,000. A different SIMPLE catch-up remains $3,850, and the higher catch-up for ages 60 to 63 in a SIMPLE plan remains $5,250. These are not Australian contribution caps. You decide which limit applies. Do not compute an excess-contribution tax. None is stated on this page. |
| Written for | United States |
| Applies to | [Build a contribution-cap and excess-contribution table](https://ailawframework.com/practice/superannuation/build-a-contribution-cap-and-excess-contribution-table.md) |

## Checking plan

- What the AI does: Place the plan type and the person's age next to the 2026 dollar limit the IRS stated for that type. Do not calculate a tax on any excess.
- Basis: Checked against the linked sources on 22 October 2026. Confirm the current instrument before reliance.

## Notes

- Do not add the age 60 to 63 catch-up to $24,500. The page does not state that total.
- Do not state an annual-additions limit under section 415. It was not on this page.

## Sources

- [IRS, 401(k) limit increases to $24,500 for 2026, IRA limit increases to $7,500](https://www.irs.gov/newsroom/401k-limit-increases-to-24500-for-2026-ira-limit-increases-to-7500) (checked 2026-10-22)
- [ABA Formal Opinion 512, Generative Artificial Intelligence Tools (29 July 2024)](https://www.americanbar.org/content/dam/aba/administrative/professional_responsibility/ethics-opinions/aba-formal-opinion-512.pdf) (checked 2026-10-22)
- [ABA Model Rule 1.1, Competence](https://www.americanbar.org/groups/professional_responsibility/publications/model_rules_of_professional_conduct/rule_1_1_competence/) (checked 2026-10-22)

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*