Retirement — Private Sector
About this plan
As a plan sponsor, you carry real 3(16) fiduciary responsibility — and real personal liability. NBS 3(16) Fiduciary Services gives employers outsourced compliance support, investment oversight, and the documentation to prove you're doing it right.
What's Included
For Employers
Fiduciary liability is real — and it follows you personally. NBS provides 3(16) oversight, documentation, and expert guidance to help you fulfill your responsibilities with confidence.
For Participants
Fiduciary oversight means the people managing your retirement plan are held to a high legal standard. NBS helps make sure those standards are actually met.
IRS Contribution Limits
Annual limits set by the IRS for tax-advantaged retirement contributions.
Elective Deferral Limit
All eligible employees
Age 50+ Catch-Up Contribution
Employees age 50 and older
Available if your plan permits.
Super Catch-Up Contribution
Employees ages 60–63 (SECURE 2.0)
Available if your plan permits.
Maximum Annual Additions
All contributions combined (employer + employee)
Age 50–59 & 64+
$32,500
Base $24,500 + catch-up $8,000
Ages 60–63 (SECURE 2.0)
$35,750
Base $24,500 + super catch-up $11,250
Combined totals assume your plan permits the applicable catch-up.
Catch-up contributions are plan-optional — your plan document governs which are available. Limits updated annually by the IRS. SECURE 2.0 super catch-up (ages 60–63) continues for 2026. View on IRS.gov →
Key Retirement Dates
Important annual deadlines for plan sponsors and participants.
January
- Jan 1
Plan Year Begins
New plan year starts for all calendar-year retirement plans.
April
- Apr 15
Tax Filing & IRA Contribution Deadline
Individual federal tax return due date (or extension deadline). Also the last day for prior-year IRA contributions.
December
- Dec 31
Plan Year End / RMD Deadline
Last day of the plan year for calendar-year plans. Required minimum distributions (RMDs) must be taken by this date for participants who have reached RMD age.
Dates reflect typical annual deadlines for calendar-year plans. Actual deadlines vary by plan document and filing elections. Consult your tax advisor or plan document for plan-specific due dates.
NBS administers more than 3(16) Fiduciary Services
Many employers use NBS across multiple benefit types — consolidating administration simplifies vendor management and gives your employees a consistent experience. You may also be interested in these related plans.
