Retirement Plans

What's Changing in 2026?

As of this date, the IRS has not announced the 2026 contribution limits.  As soon as they are announced, this page will be updated with the limits.
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SRA Catch-Up Contributions: New IRS Rules Starting January 1, 2026

NOTE - Amounts below with an * are based on the 2025 limits

Catch-Up as Roth:  For SRA participants aged 50 and older during the calendar year, pre-tax and Roth post-tax contributions above $23,500* are considered catch-up contributions. Starting January 1, 2026, the IRS requires that these contributions be treated differently if a participant’s 2025 FICA wages (Box 3 on Form W-2) were $145,000 or more. 

In that case, an amount equivalent to the annual catch-up contribution - $7,500* or $11,250* based on your age -  must be classified as Roth post-tax. Participants do not need to change their SRA contribution elections -- Dartmouth will monitor contributions throughout the calendar year and automatically apply the Roth post-tax classification if required. 

Super Catch-Up:  Employees who are aged 60-63 during the year may contribute a catch-up contribution of $11,250* - for a total of $34,750*.

Access and Resources

Whether you contribute to Fidelity and/or TIAA, you make changes to your contribution amounts through NetBenefits at: http://www.netbenefits.com/dartmouth OR, click on the ACCESS YOUR RETIREMENT PLANS box on the left side of the screen.

Need Help Navigating the System?

• User Guide - How to enroll in the 401(a) and/or SRA Retirement Plans
• How to Guide - How to Access and manage your accounts online with netbenefits.

401(a) Defined Contribution Retirement Plan

Benefits eligible employees age 21 or older are eligible for this plan. Participants receive employer contributions ranging from 3% to 9% of pay depending on their age. Participants direct their contributions to an approved lineup of funds with Fidelity and/or TIAA.

Participants are vested in their account after three years of employment, meaning they own their account balance. Participants who terminate employment prior to being vested forfeit their account balance.

Note: Employees currently earning benefits under the Defined Benefit Retirement Plan or the 403(b) Defined Contribution Retirement Plan are ineligible for the 401(a) Plan.

• Summary Plan Description
• Annual Fee Disclosure

Supplemental Retirement Account (SRA)

Employees can contribute to an SRA up to allowable IRS limits. Participants can make their contributions on a pretax and/or Roth basis, and can start, change, or stop their contributions at any time. Participants direct their contributions to an approved lineup of funds with Fidelity and/or TIAA. Participants are immediately vested, meaning they own their account balance. 

SRA Contribution Limits

NOTE - Amounts below with an * are based on the 2025 limits

Catch-Up Contributions: New IRS Rules Starting January 1, 2026 

Catch-Up as Roth:  For SRA participants aged 50 and older during the calendar year, pre-tax and Roth post-tax contributions above $23,500* are considered catch-up contributions. Starting January 1, 2026, the IRS requires that these contributions be treated differently if a participant’s 2025 FICA wages (Box 3 on Form W-2) were $145,000 or more. 

In that case, an amount equivalent to the annual catch-up contribution - $7,500* or $11,250* based on your age -  must be classified as Roth post-tax. Participants do not need to change their SRA contribution elections -- Dartmouth will monitor contributions throughout the calendar year and automatically apply the Roth post-tax classification if required. 

Super Catch-Up:  Employees who are aged 60-63 during the year may contribute a catch-up contribution of $11,250* – for a total of $34,750*. 

Please note that the above limits are individual limits, not employer limits. That means that if you contribute to another employer’s retirement plan during the same calendar year, all contributions count toward your individual limit.

• Summary Plan Description
• Annual Fee Disclosure

Defined Benefit Retirement Plan

The Defined Benefit Retirement Plan is closed to new enrollees. The Plan is a traditional pension plan funded by employer contributions.

• Summary Plan Description
• Annual Funding Notice
• Defined Benefit Beneficiary Designation Form

403(b) Defined Contribution Retirement Plan

The 403(b) Defined Contribution Retirement Plan is closed to new enrollees.

• Summary Plan Description
• Annual Fee Disclosure

457(b) Deferred Compensation Plan

The 457(b) Deferred Compensation Plan is a non-qualified plan available to employees who meet a certain salary threshold which is determined each year. The plan allows eligible highly compensated employees to defer a portion of their compensation up to allowable IRS limits. Newly eligible employees are notified of their eligibility on an individual basis.

• User Guide - Use this guide to enroll in the 457(b) Deferred Compensation Plan
• How to Guide - Use this guide to make changes to your 457(b) contributions and/or retirement provider.

The maximum 2025 contribution limit established by the Internal Revenue Service for eligible employees is $23,500.

• 2025 Program Description

Flexible Retirement Option (FRO)

Dartmouth provides a Flexible Retirement Option (FRO) that is designed for eligible faculty members who desire to make a gradual transition from full-time employment to retirement over a period of 3 years.

Eligible faculty will be contacted on an individual basis each fall.

• 2025 FRO Fact Sheet
• FRO Program Description

Individual Financial Counseling Sessions

Individual counseling sessions with Fidelity or TIAA representatives are available to meet with Dartmouth employees.  Financial guidance sessions are are available in person, by video conferencing, or by phone.

• To schedule a session with a Fidelity representative, please click on this link: http://getguidance.fidelity.com or call 800-642-7131.
• To schedule a session with a TIAA representative, please click on this link: http://www.tiaa.org/schedulenow or call 800-732-8353.

Contact Information

TIAA

800-842-2252
https://www.tiaa.org/dartmouth

Fidelity

800-343-0860
https://www.netbenefits.com/dartmouth