{
 "protocol": "verified-facts/0.2",
 "key": "us/retirement/compensation-limit",
 "label": "Annual compensation limit, § 401(a)(17)",
 "value": 360000,
 "unit": "USD/year",
 "period": "2026",
 "effectiveFrom": "2026-01-01",
 "effectiveTo": null,
 "source": "https://www.irs.gov/pub/irs-drop/n-25-67.pdf",
 "quote": "The annual compensation limitation under sections 401(a)(17), 404(l), 408(k)(3)(C), and 408(k)(6)(D)(ii) is increased from $350,000 to $360,000.",
 "verifiedDate": "2026-10-03",
 "nextScheduledRefresh": "2026-11-01",
 "status": "fresh",
 "ageDays": 10,
 "maxAgeDays": null,
 "previous": {
  "value": 350000,
  "period": "2025",
  "effectiveFrom": "2025-01-01",
  "source": "https://www.irs.gov/pub/irs-drop/n-25-67.pdf"
 },
 "scope": "Cost-of-living adjusted limits under § 415(d) and related sections; effective 1 January 2026.",
 "hash": "sha256:55f9009e7cd90e39e975eae5c9f37b0485b032ccf9023e16086ab5a5b774b31e",
 "signature": {
  "alg": "EdDSA",
  "kid": "db-2026-10",
  "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..1O6QhLx-A00o52s34qpfb89uD4T1k9vMLXzfWFHCqRnAnjxkRpG49YNQCp0N-GG2QKax8myWgrVo3tKXJ5j9DA",
  "keys": "https://databutler.dev/.well-known/jwks.json"
 },
 "publisher": {
  "name": "Data Butler",
  "url": "https://databutler.dev/"
 },
 "cite": {
  "url": "https://databutler.dev/f/us/retirement/compensation-limit",
  "text": "databutler.dev, verified 2026-10-03 against https://www.irs.gov/pub/irs-drop/n-25-67.pdf"
 }
}