"The CPI-U for July, August, September of 2026 are all published with values of 333.918, 334.980, and 336.940 respectively. Based on Tom Poje's spreadsheet, the dollar limits for 2027 should be: NOT Official via any IRS pronouncement yet, of course:

• Deferral limit: $25,500 (up from $24,500)
• Catch-up: $8,500 (up from $8,000)
• Super Catch-up, age 60-63 = $11,750, (up from $11,250) - I’m not 100% sure on this one
• Compensation Limit: $375,000 (up from $360,000)
• Annual Addition Limit: $75,000 (up from $72,000)
• DB Limit: $300,000 (up from $290,000)
• HCE: $170,000 (up from $160,000)
• Key Employee: $245,000 (up from $235,000)
• Mandatory Roth Catch-up, Highly Paid Threshold: $155,000 (up from $150,000)
• Taxable Wage Base: $192,300 (up from $184,500) - this one is official, published at SSA.gov"

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"Client has been excluding bonuses and commissions since 2024 and we know we can correct by using the 25% QNEC with the notice requirement, but some employees were not impacted until 2026. Do the participants who only had MDOs in 2026 also get the 25% QNEC (similarly situated comes to mind) or can the 0% QNEC apply if they only had MDOs in 2026?"