2026 IRS contribution limits: 401(k) $23,500 (+$7,500 catch-up if 50+), IRA $7,000 (+$1,000 catch-up), HSA $4,400 single / $8,750 family. Social Security full retirement age is 67 for anyone born 1960+; claiming at 62 cuts benefits 30% permanently, waiting to 70 adds 24%. The SSA PIA formula (90% of first $1,226, 32% up to $7,391, 15% above) drives every benefit calculation. Every figure cited to IRS Pub 590 + SSA publications.
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