401(k) Plans (2025)

401(k) basics: employee deferrals, employer matches, Roth 401(k) options, and catch-up contributions for those 50+.

Contribution Limits

Confirm 2025 employee deferral limits and catch-up amounts. Employer match rules vary by plan.

Withdrawals before 59½ may incur a 10% penalty unless an exception applies. Roth 401(k) distributions follow Roth rules when qualified.

Rollovers to IRAs or new employers' plans preserve tax benefits — see rollover guide for details.