403b Resource Bank for Employers

To help you maintain compliance with IRS 403b plan regulations. Please take note of the following plan updates and reminders. For more program information, visit the RIC website for ERE.

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December 2025 Edition

2026 IRS Contribution Limits 

See the RIC contribution limits webpage for more information

EmployeeIRS Maximum Contribution Limits2026
RegularLesser of 100% of compensation* or:$24,500
Age 50+Regular limit + $8,000 if age 50+$32,500
15-Yr Catch-Up**Employed w/current employer 15+ yrs, and meet other eligibility rules$27,500
Age 60 -63Regular limit +$11,250 if ages 60-63$35,750
Total EE+ER***The max an employer and employee combined may contribute$72,000
Earners who made more than $150,000 in the prior year must make catch-up contributions on a Roth basis, excluding contributions made using the 15-year catch-up.

 

Employer's Responsibility

You must ensure that each participant's payroll deductions do not exceed the maximum limits. Please review all deductions for employees who contribute at high levels to make sure no one goes over the limit. For help, utilize the Maximum Contributions Spreadsheet.

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Roth Requirements for 2026

This new federal law is set to begin on January 1, 2026, and applies to anyone turning age 50 or older in 2026, and whose 2025 FICA wages exceed $150,000. Any person in this group may contribute on a pretax basis up to the regular limit. Any contributions over the regular limit must be made on a Roth basis.  

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Universal Availability Notice (UAN)

The 2026 Universal Availability Notice (UAN) is now available. Please ensure that all eligible employees receive the required UAN annually, as mandated by federal law, and that eligible new employees receive it upon hire. The UAN should be placed on your letterhead. If you also offer the 457/401a plans, you may include the optional sentence. While we recommend distributing the annual notice with the W-2 documents, it can be provided at any time. Be sure to document how the notices are distributed in case of an IRS audit.

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Planwithease

There is some confusion between planwithease and Voya, the investment provider. They are separate entities within the larger Voya umbrella. If you have any questions for planwithease, email them at: customerservice@planwithease.com or call them at (866) 499-3273.
If employees or former employees have questions regarding access to planwithease, they can reach them at (855) 464-6928.

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Retirement Year-End Checkup

Here's an article you can copy/paste to share with your employees to encourage them to start thinking about retirement savings now.

As we approach a new year, it brings a fresh sense of hope and opportunity, making it a perfect time to reflect on our goals and aspirations for the future. One of the most significant milestones in life is retirement; however, achieving the retirement you desire requires thoughtful planning and preparation. Completing a year-end check-up can help you get off to a good start for 2026.
Here are a few items to get you started:

Review your contributions

  • Are you maximizing your savings? Have you considered increasing your contributions?

Review your investment choices

  • The funds you are investing in – are you comfortable with the amount of risk you are taking? Log in to your RIC account to review

Check account details

  • Are your beneficiaries and home address accurate?

Tax planning

  • Pre-tax vs. Roth contributions: Decide whether you want to adjust your contribution type for 2026.

Plan and project for retirement

  • Check your current account balances and savings rate: Will this be enough for your future? Use provider tools and calculators to help decide how much you should be saving.
    You may also meet with an RIC advisor to review your account and update your strategy for the year ahead.

Attend a Financial Webinar

  • RIC providers and investment consultants periodically host webcasts that may be of interest to you. Information about upcoming sessions and dates may be found on the Financial Webinar Calendar.

During 2026, take the time to assess your retirement readiness, consider your financial health, lifestyle desires, and personal aspirations. Whether retirement is just around the corner or years away, let the Retirement Investors’ Club (RIC) help you prepare for this next chapter. Make 2026 the year you take charge of your retirement dreams! Visit the RIC Website today!

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Financial Education

RIC providers and investment consultants periodically host webcasts that may interest your staff. Please share a link to our Financial Webinar Calendar with them, and consider adding it to your employee benefits or wellness page.

Questions?

RIC wants to hear from you! Please email the RIC Team to submit your questions. We will respond to you directly and if the subject of discussion is beneficial for all employers, we will share the answers in our next RIC Resource Bank.

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403b Resource Bank Publications

 

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