Emergency Savings Enhancement Act of 2025 modifies pension-linked emergency savings accounts.
The Emergency Savings Enhancement Act of 2025 amends the Employee Retirement Income Security Act of 1974 and the Internal Revenue Code of 1986. It changes the eligibility criteria for defined contribution plans and increases the contribution limit for pension-linked emergency savings accounts from $2,500 to $5,000. These changes apply to taxable years beginning after December 31, 2026.
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