2026 Retirement Plan Limits; Notice 2025-47

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Employee Plans News November 14, 2025

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2026 Retirement Plan Limits; Notice 2025-47

Notice 2025-67: Adjustments to dollar limitations for retirement plans

Notice 2025-67 provides a listing of dollar limitations applicable to qualified retirement plans as adjusted for cost-of-living adjustments for 2026.

Notice 2025-67 will be in IRB: 2025-49, dated: December 1, 2025.

Notice 2025-47: Update for weighted average interest rates, yield curves, and segment rates

Notice 2025-47 sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for August 2025 used under § 417(e)(3)(D), the 24-month average segment rates applicable for September 2025, and the 30-year Treasury rates, as reflected by the application of § 430(h)(2)(C)(iv).

Notice 2025-47 was published in IRB: 2025-40, dated: September 29, 2025. 

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