Subject 403b Retirement Plan Legislative Update



As we prepare for the upcoming year, we want to keep you informed of important IRS updates and legislative changes that may impact your retirement planning strategy. The following limits and legislative changes required by the SECURE 2.0 Act will take effect for 2026.


Starting in 2026, if your FICA earnings in the prior year (2025) were $150,000 or greater, all of your allowable Age 50+ catch-up contributions must be made as a Roth (post-tax) contribution. If you are subject to this change and do not set up the Roth contributions before meeting the annual pre-tax limit, your contribution will automatically switch to Roth (post-tax) and a Roth account will be established for you. 


2026 Retirement Plan Limits


Plan

2025 Annual Maximum

2026 Annual Maximum

Catch-Up for Age 50+

403b (Pre-Tax & Roth)

$23,500

$24,500

Age 50+ - $8,000 

Age 60-63 Catch-Up- $12,000  (age as of 12/31/25)  


*If you have FICA earnings in 2025 of $150,000+, catch-up contributions must be contributed post-tax to the Roth 


Now is a good time to review your contributions and beneficiary information. If you would like to make changes, instructions are below.  


403(b)  Plan Contributions


Go to  www.EmpowerMyRetirement.com to login to your account. To make a change, select “More” in the “I Want To” section on the right side of the screen. Click on “View/manage investments”, and on the next page under “Paycheck Contributions” click on “My Contributions”.


Should you have questions about benefits, please contact the HR Service Center at [email protected] or 833.ASK.HRSC