The Internal Revenue Service has announced the contribution limits for retirement plans for the 2026 tax year.
As part of that, the IRS has increased the maximum contribution limits for Supplemental Retirement Plans (SRA) for 2026.
WVU offers both 403(b) and 457(b) SRA options, and employees may enroll in one or both, regardless of benefits-eligibility. Contributions can be made on a pre-tax or Roth (post-tax) basis through payroll deduction.
Employees wanting to enroll in a Supplemental Retirement Account or make changes to an existing account should complete the electronic Salary Reduction Agreement before Friday (Dec. 12).
Changes will take effect the first pay in 2026 (Jan. 9).
If you are already participating and do not wish to make changes, your current election(s) will automatically carry forward into the new year. Employees may increase, decrease, or update SRA contributions at any time throughout the year.
View all current and upcoming IRS contribution limits, including SRAs.
For questions, contact SharedServices@mail.wvu.edu or 304-293-6006.