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Cash balance plan limits by age, 2026.

A 401(k) has one limit for everyone. A cash balance plan's limit depends on your age: the closer you are to retirement, the more you may put in each year. At 50 the first-year maximum is about $201,000; at 60 it is about $270,000.

Last checked September 28, 2026

At 48, you could put away$182,000a year before tax, $110,000 more than a Solo 401(k) allowsMove across the chart to change your age
Solo 401(k) limit

Figures are illustrations, not a quote. They assume a business owner with no employees who has worked in the business for at least ten years and earns enough to support the contribution. What you can contribute depends on your age, pay, years in business and other retirement plans.

The maximum at every age

The largest first-year contribution for an owner with pay of at least $360,000 and ten or more years in the business, beside the most a Solo 401(k) alone allows at the same age. Choose an age for the figures at lower incomes and for a newer business.

AgeCash balance planSolo 401(k) aloneRetirement age assumed
30$58,000$72,00062
31$61,000$72,00062
32$65,000$72,00062
33$69,000$72,00062
34$73,000$72,00062
35$77,000$72,00062
36$82,000$72,00062
37$87,000$72,00062
38$92,000$72,00062
39$98,000$72,00062
40$103,000$72,00062
41$110,000$72,00062
42$116,000$72,00062
43$141,000$72,00062
44$148,000$72,00062
45$156,000$72,00062
46$164,000$72,00062
47$173,000$72,00062
48$182,000$72,00062
49$191,000$72,00062
50$201,000$80,00062
51$212,000$80,00062
52$223,000$80,00062
53$235,000$80,00062
54$247,000$80,00062
55$260,000$80,00062
56$274,000$80,00062
57$288,000$80,00062
58$282,000$80,00063
59$276,000$80,00064
60$270,000$83,25065
61$284,000$83,25066
62$299,000$83,25067
63$314,000$83,25068
64$330,000$80,00069
65$347,000$80,00070
66$365,000$80,00071
67$383,000$80,00072
68$403,000$80,00073
69$424,000$80,00074
70$445,000$80,00075

IRS limits

Limit202420252026
Defined benefit annual benefitIRC 415(b). The cap on the yearly benefit a cash balance plan can pay.$275,000$280,000$290,000
Compensation limitIRC 401(a)(17). The most pay a plan can count.$345,000$350,000$360,000
Defined contribution annual additionsIRC 415(c). The cap on what goes into a 401(k) or SEP, before catch-up.$69,000$70,000$72,000
401(k) salary deferralIRC 402(g). Shared across every 401(k) and 403(b) you contribute to.$23,000$23,500$24,500
Catch-up, age 50 and overOn top of the salary deferral.$7,500$7,500$8,000
Catch-up, ages 60 to 63Replaces the regular catch-up in those years.$7,500$11,250$11,250
Social Security wage baseEarnings above this are free of the 12.4% Social Security tax.$168,600$176,100$184,500

The IRS publishes the next year's limits each autumn. How the benefit limit becomes a yearly contribution is explained in how much you can contribute.

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