Summary:
- $24,500 for 2026 for all employee contributions, both pre-tax and after-tax Roth.
- Plus an additional $8,000 for 2026 if you are age 50+, or an additional $11,250 at ages 60–63.
This limit applies to the following IU and non-IU plans combined:
- IU Tax Deferred Account Plan
- IU Health 401(k)
- 403(b) or 401(k) plan to which you make elective deferrals sponsored by any other employer
- If you own 50% or more of an employer (such as a faculty practice plan), that employer's defined contribution 403(b) or 401(k) plan
- Salary deferrals to a SARSEP (a simplified employee pension (SEP) plan set up before 1997 that includes a salary reduction arrangement)
Summary:
- $24,500 for 2026 for all employer and employee (both pre-tax and after-tax Roth) contributions.
- Plus an additional $8,000 for 2026 catch-up contribution if you are age 50+, or an additional $11,250 at ages 60–63.
- Some employees may be eligible to contribute up to an additional $24,500 for 2026 at age 62, 63, and 64. The actual amount is a calculation of the employee’s “under-utilized” amount. Contact askhr@iu.edu for details.
A participant cannot make multiple catch-up contributions to the same plan in the same year.
This limit applies to the following IU and non-IU plans combined:
- The IU 457(b) Retirement Plan.
- A 457(b) plan sponsored by an employer in the same control group as IU.
- A 457(b) plan you participate in that is sponsored by any other employer.
Summary:
Limits maximum annual compensation on which retirement contributions can be made to $360,000 for 2026 (may not apply to all participants)
This limit applies to the following plans combined:
- The IU Retirement Plan, which is a 403(b).
- A 403(b) plan sponsored by employer in the same control group as IU.
This limit also applies to the following plans combined:
- The IU Retirement & Savings Plan, which is a 401(a).
- The IU Supplemental Early Retirement Plan, which is a 401(a). A defined contribution 401(a) plan (including 401(k)) sponsored by an employer in the same controlled group as IU.
This limit only applies to a small number of employees.
Summary:
- Lesser of 100% of an employee’s compensation or $72,000 for 2026 for all contributions (employer, employee pre-tax, and employee after-tax Roth).
Generally, this limit applies in aggregate to plans of the same kind. This means that this limit applies to the following IU and non-IU plans combined:
- The IU Retirement Plan, which is a 403(b).
- The IU TDA Plan, which is a 403(b).
- The IRC 403(b) plan portion of the 18/20 Retirement Plan on behalf of a participant.
- A 403(b) plan sponsored by an employer in the same control group as IU. If you own 50% or more of an employer (such as a faculty practice plan), that employer's defined contribution 403(b), 401(a), 401(k) plan or SEP.
This limit also applies to the following IU and non-IU plans combined:
- The IU Supplemental Early Retirement Plan, which is a 401(a).
- The IU Retirement & Savings Plan, which is a 401(a).
- A defined contribution 401(a) plan or 401(k) plan sponsored by an employer in the same controlled group as IU.
- A Simplified Employee Pension (SEP) to which you or another employer contribute.
Catch-up contributions and contributions made to the IU 457(b) Plan are not included when calculating this limit.
