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.
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for tax-advantaged accounts (updated annually), required minimum distribution tables that determine how much must be withdrawn each year after 73, and historical data on Social Security benefit history and safe withdrawal research.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
Historical 401(k) employee deferral limits, catch-up contributions, and Section 415 annual addition limits from 2001 through 2025, sourced from IRS publications.
- 403(b) Contribution Limits by Year
403(b) plan employee deferral limits, catch-up contributions, and the special 15-year service provision from 2015 to 2025.
- 457(b) Contribution Limits by Year
457(b) government and non-profit deferred compensation plan limits from 2015 to 2025.
- 529 Plan Contribution Limits and Gift Tax Rules
529 plan contribution limits and gift tax rules including annual exclusion amounts, 5-year superfunding limits, and the SECURE 2.0 Roth IRA rollover provision from 2024.
- Long-Term Capital Gains Tax Rates by Income
2025 long-term capital gains tax rates and income thresholds for single, married, and head of household filers.
- Defined Benefit Plan Annual Benefit Limits
IRS Section 415(b) defined benefit plan annual benefit limits and compensation ceilings from 2005 to 2025, covering traditional pensions and cash balance plans.
- Estate Tax Exemption and Rate History
Federal estate tax exemption amounts and top rates from 2001 to 2025, including the TCJA doubling in 2018 and the scheduled 2025 sunset.
- HSA Contribution Limits by Year
HSA contribution limits by year from 2010 to 2025 for self-only and family HDHP coverage.
- IRA Contribution Limits by Year
IRA contribution limits by year from 2002 to 2025, including catch-up contributions for savers age 50 and older.
- Medicare IRMAA Premium Surcharge Thresholds
2025 Medicare Part B IRMAA income brackets and monthly premium amounts, based on 2023 MAGI.
- Net Investment Income Surtax Thresholds
Net Investment Income Tax 3.8% surtax thresholds by filing status.
- Qualified Dividend Tax Rates by Filing Status
2025 qualified dividend tax rates and income thresholds for all filing statuses.
- Required Minimum Distribution Age History
History of the required minimum distribution starting age from ERISA through SECURE 2.0.
- RMD Uniform Lifetime Table
IRS Uniform Lifetime Table for calculating required minimum distributions (RMDs) from IRAs and retirement plans.
- Roth IRA Income Limits and Phase-Out Ranges
Roth IRA income phase-out ranges by filing status from 2015 to 2025.
- SEP IRA Contribution Limits by Year
SEP IRA contribution limits by year from 2006 to 2025.
- SIMPLE IRA Contribution Limits by Year
SIMPLE IRA employee deferral limits and catch-up contributions by year, 2005 to 2025.
- Social Security Taxable Wage Base by Year
Social Security taxable wage base by year from 2000 to 2025.
- Traditional IRA Deductibility Income Limits
Traditional IRA deductibility phase-out ranges for active plan participants and non-participant spouses, 2015-2025.
- Wash Sale Rule: Disallowed Loss Reference Table
Wash sale rule reference table showing which repurchase scenarios disallow a capital loss under IRC Section 1091.