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One Time 401(k) Post Tax Contributions

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We have a great opportunity to increase contributions to our 401(K) where we can make a Post-Tax contribution to our Plan account by check during a special window in November and December of each year.

The annual contribution limit for employees who participate in the 401(k) plan for 2026 is $24,500 and the catch-up contribution limit that generally applies for employees aged 50 and over remains $8,000 for 2026 for a total contribution limit of $32,500. There is one very important exception for those aged 60, 61, 62 & 63 where the IRS has carved out an $11,250 special super catch up contribution limit making the total for this defined group $35,750.

For 2026, the combined employee/employer contribution limit rose to $72,000 with the total reaching $80,000 when the catch-up contributions are included. Roth 401(k) limits mirror these amounts. ($83,250 is the total for those aged 60 – 63 and eligible for the super catch up in 2026). Keep in mind, these amounts may not exceed total compensation for the calendar year. 

Of particular importance as we consider deferring post tax earnings to our 401(k) accounts, is a notable exception for high income earners age 50+ having wages of more than $150,000 in 2025. If you will be age 50 or older in 2026 and your total 2025 FICA wages (Box 3 of your W-2) with United were more than $150,000, any catch-up contributions you make in 2026 must be made on a Roth basis. You will automatically switch to Roth catch-up once the sum of your pre-tax and Roth contributions reaches $24,500.

These limits, set by the IRC Section 402(g) limit, are part of a U.S. federal law that applies to all U.S. citizens, resident aliens, and nonresident aliens, including those in U.S. territories like Guam but does not apply to those based in the United Kingdom. For 2026, the total contribution limit to defined contribution plans like a 401(k) is $72,000 for both employee and employer contributions, except for those over age 50, where the limit increases to $80,000 because you can make an additional catch-up contribution of $8,000. However, the total is capped at 100% of your compensation, whichever is less. 

To make a Post-Tax contribution by check, follow the instructions on the One-Time Post-Tax Contribution Election Form, which is available from Fidelity. Post-tax contributions are subject to annual IRS limits, so if you mistakenly exceed the IRS contribution limit, you will receive a refund for the difference in the first quarter of the following year. Your one-time Post-Tax contribution will be invested based on your current investment elections on file.

This payment by check must be sent via overnight delivery to a designated address in Covington, KY accompanied by the One Time Post-Tax Contribution Election Form. If this is your first time making a post-tax election, we recommend that you have a conversation with a Fidelity representative to review available investment options and the mechanics of an in plan conversion of your post-tax contribution to a Roth 401(k) account.

Federal tax law limits the amount of eligible earnings that can be considered when making Post-Tax contributions each year under the Plan, and there may or may not be other regulations that apply.  If you reside in the Commonwealth of Puerto Rico, the tax laws there may be different. Please contact the Fidelity Service Center at (800) 245-9034 for more information.