What You Need to Know About 401(k) Planning in 2026

Higher limits, new Roth requirements, and key planning considerations for 2026.

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May 18, 2026 6:04am EDT

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401(k) Planning in 2026: Contribution Limits, Plan Types, and Key Rules for CPAs and Advisors

401(k) Planning Changed in 2026

The 401(k) remains the most widely used retirement savings vehicle—but the rules around it continue to evolve.

In 2026, contribution limits increased, new requirements took effect, and planning considerations became more nuanced for both employees and employers.

What Changed for 2026

Higher contribution limits: Employee deferrals increased to $24,500, with total contributions reaching $72,000. :contentReference[oaicite:0]{index=0}

Expanded catch-up contributions: Participants age 50+ can contribute more, with special “super catch-up” limits for ages 60–63.

New Roth catch-up requirement: High earners must now make catch-up contributions on a Roth basis.

Ongoing complexity: Plan design, testing requirements, and contribution coordination remain critical for compliance and optimization.

The numbers are only part of the story. Planning around multiple contribution types, employer matches, Roth vs. traditional strategies, and distribution timing can significantly impact outcomes.

For many professionals, the challenge isn’t understanding the basics—it’s applying the rules effectively across real-world scenarios.

Read the Full Breakdown

A Guide to the 401(k): Concepts and Strategies (GDK2)

2 CPE Credits
Live Webinar: May 21, 1:00–3:00 PM ET
Also available as an on-demand webcast

Learn how to navigate contribution rules, optimize Roth vs. traditional strategies, manage distributions, and apply advanced planning techniques across a variety of real-world scenarios.

View Course Details

Surgent delivers timely, practical learning to help professionals stay ahead of changing rules and apply them with confidence.

Do you have questions?

We're here to help. Email [email protected] or call 1-800-778-7436.

What You Need to Know About 401(k) Planning in 2026

Higher limits, new Roth requirements, and key planning considerations for 2026.

401(k) Planning Changed in 2026

A Guide to the 401(k): Concepts and Strategies (GDK2)

Do you have questions?

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