2026 Cash Balance Plan Cheat Sheet for Insurance
NRA = 62+5 · Compensation $290,000
| Age | % at 415 | 415 Limit | 50% Rule | 25% Rule |
|---|---|---|---|---|
| 25 | 20.46% | $57,288 | $22,759 | $11,379 |
| 26 | 21.49% | $60,184 | $23,963 | $11,981 |
| 27 | 22.58% | $63,226 | $25,247 | $12,623 |
| 28 | 23.72% | $66,425 | $26,618 | $13,309 |
| 29 | 24.92% | $69,785 | $28,085 | $14,042 |
| 30 | 26.18% | $73,316 | $29,656 | $14,828 |
| 31 | 27.51% | $77,027 | $31,343 | $15,671 |
| 32 | 28.90% | $80,928 | $33,155 | $16,577 |
| 33 | 30.37% | $85,029 | $35,107 | $17,553 |
| 34 | 31.91% | $89,339 | $37,214 | $18,607 |
| 35 | 33.52% | $93,868 | $39,493 | $19,746 |
| 36 | 35.22% | $98,628 | $41,964 | $20,982 |
| 37 | 37.01% | $103,632 | $44,650 | $22,325 |
| 38 | 38.89% | $108,891 | $47,579 | $23,789 |
| 39 | 40.86% | $114,419 | $50,781 | $25,390 |
| 40 | 42.94% | $120,232 | $54,295 | $27,147 |
| 41 | 45.12% | $126,342 | $58,166 | $29,083 |
| 42 | 47.42% | $132,765 | $62,446 | $31,223 |
| 43 | 49.83% | $139,516 | $67,200 | $33,600 |
| 44 | 52.36% | $146,614 | $72,509 | $36,254 |
| 45 | 55.03% | $154,076 | $78,469 | $39,234 |
| 46 | 57.83% | $161,920 | $85,203 | $42,601 |
| 47 | 60.77% | $170,167 | $92,866 | $46,433 |
| 48 | 63.87% | $178,840 | $101,658 | $50,829 |
| 49 | 67.13% | $187,955 | $111,838 | $55,919 |
| 50 | 70.55% | $197,539 | $123,755 | $61,877 |
| 51 | 74.15% | $207,616 | $137,881 | $68,940 |
| 52 | 77.93% | $218,211 | $154,881 | $77,440 |
| 53 | 81.91% | $229,350 | $158,140 | $79,070 |
| 54 | 86.09% | $241,062 | $161,447 | $80,723 |
| 55 | 90.49% | $253,375 | $164,803 | $82,401 |
| 56 | 95.12% | $266,322 | $168,206 | $84,103 |
| 57 | 99.98% | $279,935 | $171,658 | $85,829 |
| 58 | 105.09% | $294,245 | $168,198 | $84,099 |
| 59 | 110.46% | $309,294 | $164,662 | $82,331 |
| 60 | 116.11% | $325,116 | $161,017 | $80,508 |
| 61 | 122.05% | $341,751 | $168,081 | $84,040 |
| 62 | 128.30% | $359,242 | $175,459 | $87,729 |
| 63 | 125.72% | $352,005 | $179,439 | $89,719 |
| 64 | 123.08% | $344,612 | $174,594 | $87,297 |
| 65 | 124.65% | $349,024 | $169,622 | $84,811 |
| 66 | 115.42% | $323,165 | $164,534 | $82,267 |
| 67 | 106.74% | $298,879 | $159,339 | $79,669 |
| 68 | 98.59% | $276,050 | $154,045 | $77,022 |
| 69 | 90.93% | $254,599 | $148,662 | $74,331 |
| 70 | 83.74% | $234,459 | $143,206 | $71,603 |
| 71 | 76.99% | $215,575 | $137,697 | $68,848 |
| 72 | 70.67% | $197,890 | $132,150 | $66,075 |
| 73 | 64.77% | $181,347 | $126,584 | $63,292 |
| 74 | 59.25% | $165,891 | $121,018 | $60,509 |
| 75 | 54.10% | $151,478 | $115,476 | $57,738 |