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2026 MAC Limits

2026 Maximum Allowable Contribution (MAC) Limits

The IRS announced the 2026 Maximum Allowable Contribution (MAC) limits for 403(b) and 457(b) plans. The elective deferral limit for 403(b)/457(b) plans increased by $1,000 to $24,500. Additional limits are explained in detail on our Maximum Allowable Contributions page, or you can visit the IRS site. If you have any questions concerning contribution limits or any other 403(b)/457(b) matter, please contact OMNI/TSACG at 888-777-5827.