2026 Cash Balance Plan Contribution Table [Maximum]

In the table below, we show the maximum cash balance plan contributions. Amounts noted for 401(k) and profit sharing might be limited as a result of IRS combination rules.

The cash balance plan contributions are estimates. Actual amounts will vary based on actuary review and specific client situation. 

Age401(k) deferral401(k) Profit Sharing (1)Cash Balance (2)Total
30$24,500$47,500$73,000$145,000
31$24,500$47,500$77,000$149,000
32$24,500$47,500$80,000$152,000
33$24,500$47,500$85,000$157,000
34$24,500$47,500$89,000$161,000
35$24,500$47,500$93,000$165,000
36$24,500$47,500$98,000$170,000
37$24,500$47,500$103,000$175,000
38$24,500$47,500$108,000$180,000
39$24,500$47,500$114,000$186,000
40$24,500$47,500$120,000$192,000
41$24,500$47,500$126,000$198,000
42$24,500$47,500$132,000$204,000
43$24,500$47,500$139,000$211,000
44$24,500$47,500$146,000$218,000
45$24,500$47,500$154,000$226,000
46$24,500$47,500$161,000$233,000
47$24,500$47,500$170,000$242,000
48$24,500$47,500$178,000$250,000
49$24,500$47,500$187,000$259,000
50$32,500$47,500$197,000$277,000
51$32,500$47,500$207,000$287,000
52$32,500$47,500$218,000$298,000
53$32,500$47,500$229,000$309,000
54$32,500$47,500$241,000$321,000
55$32,500$47,500$253,000$333,000
56$32,500$47,500$266,000$346,000
57$32,500$47,500$279,000$359,000
58$32,500$47,500$294,000$374,000
59$32,500$47,500$309,000$389,000
60$35,750$47,500$325,000$408,250
61$35,750$47,500$341,000$424,250
62$35,750$47,500$359,000$442,250
63$35,750$47,500$352,000$435,250
64$32,500$47,500$344,000$424,000
65$32,500$47,500$349,000$429,000
66$32,500$47,500$323,000$403,000
67$32,500$47,500$298,000$378,000
68$32,500$47,500$276,000$356,000
69$32,500$47,500$254,000$334,000
70$32,500$47,500$234,000$314,000

(1) The maximum contribution limits for the 401(k) profit sharing plan may be limited as a result of IRS plan combination rules. For plans that are not covered by the PBGC, employer contributions to a 401(k) and profit sharing plan may be reduced to the IRS limit of 6% of eligible compensation.

(2) Maximum cash balance plan contributions are based on IRS limits. Actual contributions can be lower depending on the client’s situation, IRS limitations and actuary review.

Paul Sundin

About the authoR

Paul Sundin, CPA | Founder & CEO of Emparion

Paul Sundin is a CPA with over 30 years of experience with tax planning and retirement structuring. He has helped thousands of business owners, including Inc. 5000 companies, global brands, and Silicon Valley startups.
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Emparion, LLC does not provide legal, investment or tax advice. The information herein is general and educational in nature and should not be considered legal or tax advice. Tax laws and regulations are complex and subject to change, which can materially impact financial results. Emparion cannot guarantee that the information herein is accurate, complete, or timely. Emparion makes no warranties with regard to such information or results obtained by its use, and disclaims any liability arising out of your use of, or any tax position taken in reliance on, such information. Please consult an attorney or tax professional regarding your specific situation.