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Tax-advantaged retirement plans and Individual Retirement Arrangements (IRAs).
Recent developments
Changes to guidance, law and procedures that affect employee plans.
Digital Form 15315, Annual Certification for Multiemployer Defined Benefit Plans
The IRS Employee Plans has digitalized Form 15315 to allow you to electronically report the actuarial certification of a multiemployer defined benefit plan’s funding status. No additional attachments or letters should be submitted with your Form 15315 submission.
Frequently save your work to avoid losing data. Click Save and Exit at the bottom of the form.
If you encounter a submission error, click on the Save and Exit button, log out and log back in.
You can retrieve your saved draft form from the “Drafts” tab and resubmit the form.
Note: Any Form 15315 submitted to the IRS Employee Plans by mail, fax, or email on or prior to March 13, 2026, will be accepted. Going forward, Form 15315 should be submitted electronically.
401(k) limit increases to $24,500 for 2026, IRA limit increases to $7,500
The IRS announced that the amount individuals can contribute to their 401(k) plans in 2026 has increased to $24,500, up from $23,500 for 2025.
The IRS also issued technical guidance regarding all cost‑of‑living adjustments affecting dollar limitations for pension plans and other retirement-related items for tax year 2026 in Notice 2025-67 PDF.
Required minimum distribution (RMD)
Minimum amount you may need to annually withdraw from your retirement plan after age 72.
IRAs
Find how to make tax-deferred investments for your retirement by contributing to traditional and Roth IRAs.
Contribution limits
Find amounts you can contribute to your retirement plans and IRAs each year.
Types of retirement plans
Explore options for retirement plans:
Life events
Manage your retirement savings during a life event:
Plan administration
Maintain retirement plans:
Calculate plan benefits:
Resources
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