--- title: "Retirement Reference Tables" description: "Historical and current reference tables for retirement planning: contribution limits, RMD tables, Social Security history, and safe withdrawal rate research." canonical: https://www.getswoopr.com/tables/retirement/ source: "Swoopr Investment: https://www.getswoopr.com" --- Reference Data Tables › Retirement Reference Tables # Retirement Reference Tables Retirement reference tables collect the official figures, historical series, and research benchmarks that retirement planning calculations depend on. IRS contribution limits change with inflation adjustments. Required minimum distribution tables are updated periodically. Safe withdrawal rate research has produced a range of estimates under different market assumptions. These tables gather that information in one place with the sources to verify currency. Search guides, glossary terms, tools and answers Search See all 20 guides Reference Data Tables ## Direct Answer > Retirement reference data covers three categories: IRS contribution limits for tax-advantaged accounts (updated annually), required minimum distribution tables that determine how much must be withdrawn each year after 73, and historical data on Social Security benefit history and safe withdrawal research. All three categories involve rules that change over time, so source and date verification is essential before relying on any figure. ## Common questions ### What are the current IRA and 401(k) contribution limits? IRS contribution limits for retirement accounts adjust annually based on inflation. The 401(k) contribution limit and the IRA limit are set separately and follow different adjustment schedules. Catch-up contributions for participants age 50 and older add to both limits. Roth IRA contributions are also subject to income phaseout thresholds that adjust annually. Always verify current-year limits directly with the IRS, as figures in any article or table can become stale after January 1. ### What is a required minimum distribution and when does it start? A required minimum distribution (RMD) is the minimum amount the IRS requires you to withdraw from tax-deferred retirement accounts (traditional IRA, 401(k), 403(b), and others) each year. The SECURE 2.0 Act moved the starting age to 73 for those born between 1951 and 1959, and 75 for those born in 1960 or later. The RMD amount is calculated by dividing the prior year-end account balance by a life expectancy factor from IRS Publication 590-B. Roth IRAs are not subject to RMDs during the owner's lifetime. ## Every guide in this section 20 guides in this section. ## All guides - [401(k) Contribution Limits by Year](https://www.getswoopr.com/tables/retirement/401k-contribution-limits/) Historical 401(k) employee deferral limits, catch-up contributions, & Section 415 annual addition limits from 2001 through 2026, sourced from IRS publications. - [403(b) Contribution Limits by Year](https://www.getswoopr.com/tables/retirement/403b-contribution-limits/) 403(b) plan employee deferral limits, catch-up contributions, and the special 15-year service provision from 2015 to 2026, including the 2026 $24,500 limit. - [457(b) Contribution Limits by Year](https://www.getswoopr.com/tables/retirement/457b-contribution-limits/) 457(b) government and non-profit deferred compensation plan limits from 2015 to 2026. - [529 Plan Contribution Limits](https://www.getswoopr.com/tables/retirement/529-plan-contribution-limits/) 529 plan contribution limits and gift tax rules through 2026: $19,000 annual exclusion, $95,000 five-year superfunding, and the SECURE 2.0 Roth IRA rollover. - [Long-Term Capital Gains Tax Rates by Income](https://www.getswoopr.com/tables/retirement/capital-gains-tax-rates/) 2026 long-term capital gains tax rates & income thresholds for single, married, & head of household filers. - [Defined Benefit Plan Annual Benefit Limits](https://www.getswoopr.com/tables/retirement/defined-benefit-limits/) IRS Section 415(b) defined benefit plan annual benefit limits and compensation ceilings from 2005 to 2026, covering traditional pensions and cash balance plans. - [Estate Tax Exemption and Rate History](https://www.getswoopr.com/tables/retirement/estate-tax-exemption-history/) Federal estate tax exemption amounts and top rates from 2001 to 2026, including the TCJA doubling in 2018 and the permanent $15 million exemption from 2026. - [HSA Contribution Limits by Year](https://www.getswoopr.com/tables/retirement/hsa-contribution-limits/) HSA contribution limits by year from 2010 to 2026 for self-only & family HDHP coverage. - [IRA Contribution Limits by Year](https://www.getswoopr.com/tables/retirement/ira-contribution-limits/) IRA contribution limits by year from 2002 to 2026, including catch-up contributions for savers age 50 and older. - [Medicare IRMAA Premium Surcharge Thresholds](https://www.getswoopr.com/tables/retirement/medicare-irmaa-thresholds/) 2026 Medicare Part B IRMAA income brackets and monthly premium amounts, based on 2024 MAGI. - [Net Investment Income Surtax Thresholds](https://www.getswoopr.com/tables/retirement/nii-surtax-thresholds/) Net Investment Income Tax 3.8% surtax thresholds by filing status. - [Qualified Dividend Tax Rates by Filing Status](https://www.getswoopr.com/tables/retirement/qualified-dividend-tax-rates/) 2026 qualified dividend tax rates and income thresholds for all filing statuses. - [Required Minimum Distribution Age History](https://www.getswoopr.com/tables/retirement/required-minimum-distribution-age-history/) History of the required minimum distribution starting age from ERISA through SECURE 2.0. - [RMD Uniform Lifetime Table](https://www.getswoopr.com/tables/retirement/rmd-uniform-lifetime-table/) IRS Uniform Lifetime Table for calculating required minimum distributions (RMDs) from IRAs and retirement plans. - [Roth IRA Income Limits](https://www.getswoopr.com/tables/retirement/roth-ira-income-limits/) Roth IRA income phase-out ranges by filing status from 2015 to 2026. - [SEP IRA Contribution Limits by Year](https://www.getswoopr.com/tables/retirement/sep-ira-contribution-limits/) SEP IRA contribution limits by year from 2006 to 2026. - [SIMPLE IRA Contribution Limits by Year](https://www.getswoopr.com/tables/retirement/simple-ira-contribution-limits/) SIMPLE IRA deferral and catch-up limits by year, 2005 to 2026. - [Social Security Taxable Wage Base by Year](https://www.getswoopr.com/tables/retirement/social-security-wage-base/) Social Security taxable wage base by year from 2000 to 2026. - [Traditional IRA Deductibility Income Limits](https://www.getswoopr.com/tables/retirement/traditional-ira-deductibility-limits/) Traditional IRA deductibility phase-out ranges for active plan participants & non-participant spouses, 2015-2026. - [Wash Sale Rule: Disallowed Loss Reference Table](https://www.getswoopr.com/tables/retirement/wash-sale-rule-reference/) Wash sale rule reference table showing which repurchase scenarios disallow a capital loss under IRC Section 1091. ## About the author This guide was written and reviewed by the [Swoopr Editorial Team](https://www.getswoopr.com/authors/swoopr-editorial-team/), which researches and maintains Swoopr Investment's educational library. Corrections and methodology are covered by our [editorial policy](https://www.getswoopr.com/legal/editorial-policy/). Found an error? Tell us and we will fix it.