2027 Cost of Living Adjustments

On November 12, 2026, the IRS announced several notable increases for 2027: 

• Elective Deferral Limit – 401(k), 403(b), and 457(b) plans increases to $25,500
• Catch-Up Contribution Limit (Age 50+) – increases to $8,500
• Enhanced Age 60-63 Catch-Up Contribution Limit increases to $11,750
• Defined Contribution Annual Limit – increases to $75,000
• Defined Benefit Annual Benefit Limit – increases to $300,000
• Annual Compensation Limit – increases to $375,000
• Highly Compensated Employee (HCE) – increased for 170,000
• Top-Heavy Key Employee (Officer) Limit – increases to $240,000
• Designated Roth Catch-Up Income Threshold – increases to $155,000
• Social Security Taxable Wage Base – increases to $192,300