Investment Account Profiles
Sourced, fact-checked profiles for every major U.S. investment account type. Each profile explains the account's tax treatment, 2026 contribution limits, eligibility rules, withdrawal rules and key distinctions from similar accounts. Limits are from IRS Rev. Proc. 2025-19 and Rev. Proc. 2024-40. These pages do not provide personalized investment advice.
About This Section
The /accounts/ section contains entity-level profiles for U.S. investment and savings account types. Each profile is a canonical reference page, not a marketing document. Contribution limits, phaseout ranges and eligibility rules are sourced from the IRS and cited with an as of date.
The education hub at Investment Account Types covers conceptual comparisons and decision frameworks. This section is distinct: it profiles specific account types with their current rules and limits.
Retirement Accounts
- Traditional IRA, pre-tax contributions, tax-deferred growth; 2026 limit $7,500 ($8,600 age 50+); income-based deductibility for covered participants.
- Roth IRA, after-tax contributions, tax-free qualified withdrawals; 2026 limit $7,500 ($8,600 age 50+); phaseout single $153,000-$168,000, MFJ $242,000-$252,000 MAGI.
- Traditional 401(k), employer-sponsored pre-tax plan; 2026 elective deferral $24,500; catch-up $8,000 (age 50+), $11,250 (ages 60-63).
- Roth 401(k), designated Roth account inside a 401(k) plan; same deferral limits as traditional; no income limit; tax-free qualified withdrawals.
- 403(b), public school and nonprofit employer plan; same elective deferral limits as 401(k); 15-year service catch-up available at some employers.
- Governmental 457(b), state/local government deferred compensation; $24,500 limit in 2026; unique double-limit catch-up in final 3 years before retirement.
- Thrift Savings Plan (TSP), federal civilian and military plan; same deferral limits as 401(k); traditional and Roth options; five investment funds.
- SEP IRA, self-employed and small business plan; 2026 limit lesser of 25% compensation or $72,000; compensation cap $360,000.
- SIMPLE IRA, employer plan for businesses with ≤100 employees; 2026 limit $17,000; catch-up $4,000 (age 50+), $5,250 (ages 60-63).
- Solo 401(k), self-employed plan with both employee and employer contributions; combined 2026 limit up to $72,000 ($80,000 age 50+).
- Inherited Traditional IRA, rules for beneficiaries; 10-year rule under SECURE 2.0 for non-spouse non-EDB beneficiaries.
Brokerage Accounts
- Taxable Brokerage Account, no contribution limit; dividends and realized gains taxed in the year earned; most flexible account type.
- Cash Brokerage Account, trades settled with deposited cash only; no margin; lower risk than margin accounts.
- Margin Brokerage Account, broker extends credit for purchases; Regulation T requires 50% initial margin; amplifies gains and losses.
- Joint Brokerage Account, two or more owners; JTWROS vs. tenants in common; estate and gift tax considerations.
- Custodial Brokerage Account, adult manages assets for a minor; assets transfer to minor at age of majority; kiddie tax rules apply.
Health & HSA Accounts
- Health Savings Account (HSA), triple tax advantage; 2026 limit $4,400 (self-only), $8,750 (family); requires HDHP; $1,000 age-55+ catch-up; funds roll over indefinitely.
Education & Minor Accounts
- 529 Education Savings Plan, state-sponsored; tax-free growth for qualified education expenses; 2026 K-12 tuition limit $20,000/year per beneficiary; no federal contribution limit.
- ABLE Account (529A), tax-advantaged savings for individuals with disabilities; 2026 annual limit $18,000 (gift exclusion); aggregate base $20,000 for ABLE-to-Work purposes.
- UTMA Account, Uniform Transfers to Minors Act custodial account; irrevocable gifts; assets transfer at state age of majority (18-25).
- UGMA Account, Uniform Gifts to Minors Act; similar to UTMA but limited to financial assets; irrevocable; kiddie tax applies.
- Trump Account (Money Account for Growth and Advancement), pilot program for children born 2025-2028; $5,000 annual cap; $1,000 one-time federal deposit; employer contributions up to $2,500/year.
Cash Accounts
- High-Yield Savings Account (HYSA), FDIC-insured deposit account; APY typically 4-5% in current environment; six-transfer limit repealed in 2020 but some banks still apply it.
Trust, Estate & Charitable Accounts
- Profiles covering trust accounts, donor-advised funds, and estate planning vehicles. See all trust, estate and charitable account profiles.
Related Resources
- Investment Account Types Overview, conceptual comparison of tax-advantaged vs. taxable accounts.
- Roth vs. Traditional Calculator, model after-tax outcomes under different income and tax-rate assumptions.
- RMD Estimator, estimate required minimum distributions for traditional IRA and 401(k) accounts.
- U.S. Rule & Limit Tracker, searchable registry of current contribution limits, income thresholds and regulatory rules.
- Retirement Investing Hub, strategy and planning guides for retirement accounts.
- Estate Planning for Investors, beneficiary designations, inherited account rules, trust basics.