Sources and updates
Tax limits and benefit formulas change every year. This page lists the official figures built into the calculators, where they come from, and when they were last reviewed. Every figure can also be changed inside the tool.
Last reviewed: October 2026. Figures are reviewed once a year, after the IRS and the Social Security Administration publish the next year's numbers (usually October–November).
Retirement Plan Explorer
| Figure | Value used | Source |
|---|---|---|
| 401(k) / 403(b) employee contribution limit, 2026 | $24,500 | IRS |
| IRA contribution limit, 2026 (per person) | $7,500 | IRS |
| Social Security taxable maximum, 2026 | $184,500 | Social Security Administration |
| Benefit formula bend points, 2026 | $1,286 and $7,749 (monthly) | Social Security Administration |
| Full retirement age (born 1960 or later) | 67 | Social Security Administration |
| Reduction for claiming early | 5/9 of 1% a month for the first 36 months, 5/12 of 1% after that | Social Security Administration |
| Increase for claiming after full retirement age | 8% a year, up to age 70 | Social Security Administration |
| Penalty-free retirement-account access age | 59½ (editable for the Rule of 55 or a 72(t) plan) | IRS |
Rental Property Analyzer
| Figure | Value used | Source |
|---|---|---|
| Residential rental depreciation period | 27.5 years, straight line | IRS Publication 527 |
| Bonus depreciation | 100% for qualifying property acquired after January 19, 2025 | One Big Beautiful Bill Act (2025), Internal Revenue Code section 168(k) |
| Short-term rental treated as non-passive | Average stay of 7 days or less, plus material participation | Treasury Regulation 1.469-1T(e)(3); IRS Publication 925 |
| Tax rate on depreciation recaptured at sale | Up to 25% (default 25%) | IRS Publication 544 |
Model assumptions (not official figures)
These are starting points chosen for the model. They are not published rules, and you should change them to fit your situation.
| Assumption | Default | Why |
|---|---|---|
| Investment return, after inflation | 6% a year | A common long-run planning assumption for a stock-heavy portfolio; not a forecast |
| Withdrawal rate by retirement length | 4.5% (≤20 years) down to 3% (>50 years) | The 4% rule was calibrated on 30-year retirements; longer ones need lower rates |
| Stress-test scenarios | Lost decade, stagnation, late crash | Illustrative sequences, not historical replays |
| Rental cost and rate ranges | Shown in each field's hint | Typical published ranges, not quotes for your property |
Update log
- October 2026: 2026 contribution limits, Social Security parameters and bonus depreciation rules reviewed. Retirement Plan Explorer now counts only Roth contributions toward early access, and adds an editable access age, costs before that age, and investment fees. Social Security estimates now use your projected pay (capped at the taxable maximum) and your best 35 years, instead of assuming maximum earnings.
Spotted something out of date? Please let us know.