PCA 403(b)(9) Retirement Plan Limitations for 2026
Each year, the IRS updates retirement plan contribution limits for defined contribution plans such as Geneva’s Retirement Plans.
Please note the SECURE Act 2.0 created a special catch-up contribution provision that amends the Internal Revenue Code. This provision means some older participants can save more money than ever in the Geneva Retirement Plan. Since the beginning of 2025, employees ages 60-63 will benefit from significantly increased maximum contribution limits. Geneva is hopeful that this higher limit will aid employees who were prohibited from saving a sufficient amount earlier in their ministry.
The limits for 2026 are as follows:
Elective Deferral Limit (salary reduction contribution): $24,500 ($1,000 increase from 2025). Internal Revenue Code Section 402(g)
Defined Contribution Limit (employer plus employee): $71,000 ($1,000 increase from 2025). Internal Revenue Code Section 415(c)
Catch-up Contribution Limits:
- Age 50-59: $8,000 ($500 increase from 2025). Internal Revenue Code Section 414(v)
- Age 60-63: $11,250 (no increase from 2025). SECURE Act 2.0 amending IRC 414(v)(7)
- Age 64 and older: $8,000 ($500 increase from 2025). Internal Revenue Code Section 414(v)
Source: IRS Retirement Plan section
Geneva Benefits Group serves those who serve others, providing practical support for the financial, physical, and mental wellbeing of people who work in full-time ministry.
