Many of the limits that pertain to qualified retirement plans and benefit plans are set by the Internal Revenue Service (IRS) and are subject to cost-of-living adjustments. In 2026, employees will be able to increase their retirement savings and contributions to health savings accounts as a result of the increased limits. The IRS limits for 2026 are summarized in the table below along with certain important compliance deadlines.

The quarter was marked by strong balance sheet expansion, continued earnings resilience, and stable margins despite a shifting interest rate environment.

Australia’s shift to Payday Super on 1 July 2026 marks a major change to how employers manage superannuation.

Managing Director Richard Holt explains why an aligned operating model is critical to resilience and long-term value creation. He outlines practical questions and levers boards can use to clarify where value is created, build operational agility at scale, and strengthen capital engagement strategies and investor communication.