Updated 2026-04-21

Employer 401(k) Plans: Match, Vesting, and Setup

How employer 401(k) plans work. Matching formulas, vesting schedules, safe harbor rules, plan setup, and fiduciary duties.

Key Takeaways

2026 Quick Reference

$24,500
2026 Deferral Limit
$72,000
Total 415(c) Limit
59½
Penalty-Free Age
73
RMD Start Age
Pavlo Pyskunov

Pavlo Pyskunov

Managing Director & Investment Fund Director

Pavlo Pyskunov analyzes employer-sponsored retirement plans using IRS publications and DOL Form 5500 filings, helping workers maximize their 401(k) savings through data-driven guidance.

Last updated: 2026-04-21