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Message
IRC Limit for Highest Average Final Compensation
Posted on 2/24/26 at 11:10 am
Posted on 2/24/26 at 11:10 am
Context: Company pension papers provide 2 APCs:
1. IRC-applied
2. not IRC-applied.
2 checks out. I would like to validate 1.
In search of the limit. Retired as of Feb 1, 2026. Presume that means 2026 limit (not 2025)?
Anyone who can provide that limit would be most apprecated!
- IRS.gov out-smarts me...cannot easily locate.
- ChatGPT et al AI, not yet smart enough...provides number(s) that does (do) not make sense.
1. IRC-applied
2. not IRC-applied.
2 checks out. I would like to validate 1.
In search of the limit. Retired as of Feb 1, 2026. Presume that means 2026 limit (not 2025)?
Anyone who can provide that limit would be most apprecated!
- IRS.gov out-smarts me...cannot easily locate.
- ChatGPT et al AI, not yet smart enough...provides number(s) that does (do) not make sense.
1
Posted on 2/24/26 at 1:29 pm to Everyday Is Saturday
For plan years beginning in 2026, the annual compensation limit under Internal Revenue Code Section 401(a)(17) is $360,000.
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