Contribution limits
| Account / limit | 2026 | Ch. |
|---|---|---|
| 401(k) / 403(b) / 457(b) / TSP employee deferral | $24,500 | 1 |
| Catch-up, age 50+ | +$8,000 ($32,500 total) | 1 |
| “Super catch-up,” ages 60–63 | +$11,250 ($35,750 total) | 1 |
| Combined employee + employer limit | $72,000 | 1 |
| IRA (traditional or Roth) | $7,500 | 2 |
| IRA catch-up, age 50+ | +$1,100 ($8,600 total) | 2 |
| Solo 401(k) — employee + employer max | $72,000 (defer $24,500 + ~20% net) | 1 |
| SEP-IRA — employer contribution | 25% of comp, up to $72,000 | 2 |
| SIMPLE IRA — employee deferral | $17,000 | 2 |
| SIMPLE IRA catch-up (50+ / 60–63) | +$4,000 / +$5,250 | 2 |
| Annual compensation limit (SEP/plan contribution base) | $360,000 | 2 |
| HSA — self-only / family | $4,400 / $8,750 | 4 |
| HSA catch-up, age 55+ | +$1,000 | 4 |
| HDHP min. deductible (self / family) | $1,700 / $3,400 | 4 |
| HDHP out-of-pocket max (self / family) | $8,500 / $17,000 | 4 |
Social Security
| Figure | 2026 | Ch. |
|---|---|---|
| Cost-of-living adjustment (COLA) | 2.8% | 5 |
| PIA bend points (90% / 32% / 15% of AIME) | $1,286 and $7,749 | 5 |
| Maximum taxable wage base | $184,500 | 5 |
| Payroll tax on earnings — FICA (employee) / SECA (self-employed) | 7.65% / 15.3% (no age exemption) | 19 |
| Full Retirement Age (born 1960+) | 67 | 5 |
| Delayed retirement credits | ~8% per year (FRA→70) | 14 |
| Maximum benefit at FRA | $4,152 / mo | 14 |
| Maximum benefit at age 70 | $5,181 / mo | 14 |
| Earnings test — under FRA | $24,480 / yr ($1 per $2 over) | 14 |
| Earnings test — year of FRA | $65,160 / yr ($1 per $3 over) | 14 |
| Benefit-taxation thresholds (provisional income; not indexed) | $25k / $34k single · $32k / $44k joint | 11 |
Medicare premiums
| Figure | 2026 | Ch. |
|---|---|---|
| Part A premium ($0 with 40+ work quarters) | $0 (else up to ~$530 / mo) | 10 |
| Part B standard premium | $202.90 / mo | 12 |
| Part B highest premium (with IRMAA) | up to $689.90 / mo | 12 |
| Part D national base premium (plan premiums vary; ~$40 avg) | $38.99 / mo | 12 |
| Part D IRMAA surcharge (added on top of your plan premium) | +$14.50 to +$91.00 / mo | 12 |
| Medigap Plan G — typical premium (rises with age) | ~$140–$170 / mo | 10 |
| Medigap High-Deductible Plan G | ~$40–$50 / mo | 10 |
| Medicare Advantage — average premium (many plans $0) | ~$17 / mo | 10 |
Medicare cost-sharing
| Figure | 2026 (approx.) | Ch. |
|---|---|---|
| Part A hospital deductible (per benefit period) | ~$1,730 | 10 |
| Part A coinsurance — hospital days 61–90 / 91+ | ~$433 / ~$865 per day | 10 |
| Part A coinsurance — skilled nursing days 21–100 | ~$216 / day | 10 |
| Part B annual deductible | ~$283 | 10 |
| Part B coinsurance (no annual cap under Original Medicare) | 20% | 10 |
| Part D drug deductible (varies by plan; $0 to max) | up to ~$615 | 10 |
| Part D out-of-pocket cap (Inflation Reduction Act) | ~$2,100 / yr | 10 |
| Medicare Advantage out-of-pocket max (in-network) | up to ~$9,250 | 10 |
IRMAA income tiers
| Figure | 2026 | Ch. |
|---|---|---|
| IRMAA income tiers (MAGI) — apply to both Part B & D | 1st: $109,000 single / $218,000 joint | 12 |
| IRMAA top tier (not indexed) | $500,000 single / $750,000 joint | 12 |
| IRMAA lookback | 2 years (2026 uses 2024 income) | 12 |
Pre-Medicare health coverage (ACA)
| Figure | 2026 | Ch. |
|---|---|---|
| Federal poverty level (FPL) (2025 guidelines — these govern 2026 marketplace subsidies; 48 states + D.C.) | $15,650 single / $21,150 for two | 27 |
| FPL — each additional person | +$5,500 | 27 |
| Medicaid eligibility ceiling (138% FPL, expansion states) | $21,597 single / $29,187 for two | 27 |
| Cost-sharing reduction ceiling (250% FPL; Silver plans) | $39,125 single / $52,875 for two | 27 |
| Subsidy “cliff” threshold (400% FPL) | $62,600 single / $84,600 for two | 27 |
| Enhanced-subsidy premium cap (max share of income, 2021–2025 only — expired Dec. 31, 2025; no cap applies in 2026, so the 400% cliff above is live again) | 8.5% — expired | 27 |
| Benchmark Silver premium, unsubsidized, age 60 (2026 national average; bronze ≈ $11,625) | $15,914/yr | 27 |
| Premium-tax-credit benchmark plan | 2nd-lowest-cost Silver (SLCSP) | 27 |
| COBRA maximum duration | 18 months (full premium + 2%) | 27 |
Retirement income & RMDs
| Figure | 2026 | Ch. |
|---|---|---|
| Safe withdrawal rate (4% rule → SAFEMAX) | 4% → 4.7% | 7 |
| RMD start age | 73 (75 if born 1960+, from 2033) | 21 |
| Missed-RMD penalty | 25% (10% if fixed promptly) | 21 |
| QCD annual limit (from 70½) | $108,000 | 21 |
| QLAC funding limit | $210,000 | 16 |
| PBGC max guarantee at 65 | $93,477 / yr ($7,789.77/mo) | 15 |
| HECM reverse-mortgage lending limit | $1,249,125 | 17 |
| HECM mortgage insurance (MIP) | 2% upfront + 0.5% / yr | 17 |
Borrowing against assets (indicative market figures, not statutory)
| Figure | 2026 | Ch. |
|---|---|---|
| Pledged asset line / SBLOC — typical APR (variable; larger lines price better) | ~6.1%–8.1% (SOFR + 2.40–4.40%) | 18 |
| Typical advance rate — equities / corporate bonds / Treasuries | 50–65% / 65–80% / up to 95% | 18 |
| Typical minimum brokerage balance to open a line | $100,000 | 18 |
| Maintenance-call cure period (then the firm may sell without notice) | 2–3 days | 18 |
| Suggested debt-to-asset band (Anderson; measure against liquid assets) | 15%–35% | 18 |
| Pledgeable accounts | taxable only (retirement accounts cannot be pledged) | 18 |
Taxes & estate
| Figure | 2026 | Ch. |
|---|---|---|
| Standard deduction (single / MFJ) | $16,100 / $32,200 | 11 |
| Senior bonus deduction (65+) (temporary, 2025–2028) | $6,000 / person | 11 |
| 0% long-term capital-gains bracket (taxable income up to) | $49,450 single / $98,900 joint | 6, 11 |
| Federal estate-tax exemption | $15,000,000 / person ($30M couple) | 28 |
| Annual gift exclusion | $19,000 / recipient | 28 |
Figures are for the 2026 plan year (verified against IRS, SSA, CMS, and PBGC releases). Most reset annually with inflation; reconfirm current-year numbers before acting. Nothing here is personalized financial, tax, or legal advice.