Pillar Guide

401(k) Strategy Guide

Author: Brett R. Henderson, CIMA®, CPFA®, CRPS®, CEPA®, AIF®, CLU®, BFA™

Last Updated: February 2026

Quick Answer

What is the best 401(k) strategy?

The best 401(k) strategy involves contributing at least enough to get your full employer match, choosing low-cost index funds, regularly rebalancing your portfolio, and avoiding early withdrawals. Consider Roth vs Traditional contributions based on your current and expected future tax rates.

What Is a 401(k) Plan?

A 401(k) is a tax-advantaged retirement savings plan sponsored by employers. According to the IRS, contributions are made pre-tax (Traditional) or after-tax (Roth), allowing your investments to grow tax-deferred or tax-free.

How Much Should I Contribute to My 401(k)?

2026 Contribution Limit

$24,500

Catch-Up (Age 50+)

+$8,000 generally; +$11,250 if age 60–63

What Are Hidden 401(k) Fees?

401(k) plan fees vary. Reviewing required fee disclosures and fund expense ratios may identify higher-cost options or areas for further evaluation. Even small fee differences can have a meaningful long-term impact depending on contributions, investment returns, time horizon, and individual circumstances.

  • Expense Ratios: Annual fund management fees
  • Administrative Fees: Plan recordkeeping costs
  • 12b-1 Fees: Marketing and distribution fees

How Do I Roll Over a 401(k)?

When you leave a job; you have several options for your 401(k):

  1. Leave it with your former employer (if allowed)
  2. Roll it over to your new employer's plan
  3. Roll it over to an IRA (note: investment options, fees, creditor protections, and withdrawal rules differ from 401(k) plans)
  4. Cash out (generally taxable and potentially subject to penalties; whether any option is appropriate depends on individual circumstances)
"Employer matching contributions can be an important plan benefit, subject to the plan's vesting schedule, contribution requirements, and employer terms. Many investors may consider contributing to a Roth IRA, if eligible, as part of a tax-diversified retirement strategy. The order and amount of contributions depend on plan terms, tax circumstances, investment options, liquidity needs, and individual goals. Reviewing expense ratios and required fee disclosures may also help identify cost differences; long-term impact varies by portfolio size, contributions, returns, and time horizon."
BH

Brett R. Henderson, CIMA, CPFA, CRPS

Fiduciary Financial Advisor, SWE90, CPFA-certified plan consultant

2026 401(k) Contribution Limits

Category2026 Limit2025 LimitChange
Employee Contribution$24,500$23,500+$1,000
Catch-Up (Age 50–59 and 64+)+$8,000+$7,500+$500
Higher Catch-Up (Age 60–63)+$11,250+$11,250No change
Total (Under 50)$24,500$23,500+$1,000
Total (Age 50–59 and 64+)$32,500$31,000+$1,500
Total (Age 60–63)$35,750$34,750+$1,000
Employer + Employee Max (excluding catch-up)$72,000$70,000+$2,000

Source: IRS Notice 2025-67 and IRS 2026 retirement-plan COLA guidance. Eligibility and plan terms apply.

Frequently Asked Questions

What is the 401(k) contribution limit?

For 2026, the employee contribution limit is $24,500. A catch-up contribution of $8,000 generally applies at age 50 or older, while eligible participants ages 60–63 may have a higher $11,250 catch-up limit. Plan terms and eligibility apply.

Should I choose Roth or Traditional 401(k)?

Choose Roth if you expect to be in a higher tax bracket in retirement. Choose Traditional if you want to reduce your current tax bill and expect lower taxes in retirement.

What happens to my 401(k) if I quit?

Your vested 401(k) balance remains yours. Depending on plan terms and eligibility, you may be able to leave it in the former employer's plan, roll it to a new employer's plan, roll it to an IRA, or take a taxable distribution. Fees, investment options, services, creditor protection, tax treatment, and individual circumstances should be evaluated before choosing an option.

How do I review 401(k) fees?

Review the plan's required fee disclosures and fund expense ratios. SWE90's AI Fee Detector may help surface fees contained in documents you provide, but results are input-based and the tool cannot confirm that every embedded or undisclosed fee has been identified.

Request a No-Obligation 401(k) Review

Our AI tools help identify fees disclosed in plan documents and surface optimization opportunities; final recommendations are always made by a licensed adviser.

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