401k Overview
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The Intact USA Retirement Savings Plan offers tax advantages, savings incentives and investment options to help you achieve your financial goals.

Eligibility, Enrollment and Employee Contributions

Employees are immediately eligible for participation on their first day of employment. Employees may elect to contribute on a pretax, after-tax or Roth basis up to 40% of salary. Employees age 50 or older are also eligible for pre-tax and Roth catch-up contributions (IRS limits apply to maximum contribution amounts). New hires who do not enroll after 60 days are automatically enrolled in pretax contributions at 6% of pay, with an automatic 1% increase each April. The default for their investments is the age appropriate Target Retirement Fund.

Bi-Weekly Company Match Contributions

Employees who are eligible for the Plan receive a bi-weekly company match contribution of 100% on up to 3% of your pre-tax, Roth or after-tax contributions. Investment of these contributions will follow the investment elections that you have on file for your own Plan contributions.  If you do not have an investment election on file, these contributions will be invested in the age-appropriate Target Retirement Trust fund, which is the default fund for our Plan. 

Your Contributions

For 2026, the maximum annual contribution that the IRS permits to your 401(k) account is $24,500 on a pre-tax (or Roth) basis.

Additionally, if you are 50 or over in 2026, you may defer an additional $8,000 pre-tax (or Roth) during 2026, under the IRS "catch-up" provision, for a total combined pre-tax and Roth contribution amount of $32,500. For those 60-63 in 2026, your "super catch-up" limit is $11,250 for a total of $35,750. You must make a separate deferral election for catch-up contributions. 

Investment Options

A wide variety of investment options are available in the Plan, allowing for broad diversification of your retirement assets.

Vesting

Employees become 100% vested after three years of employment.

New for 2026 - Roth catch-up contributions

Roth after-tax contributions can provide tax-free retirement income. When you make Roth contributions, you pay taxes now. But you won’t need to pay federal tax on distributions of your Roth contributions, or their earnings, as long as you’re at least age 59½ and you started your Roth contributions at least five years before.

Plus, if you’ve reached at least age 50, you are eligible to make catch-up contributions to your retirement plan, which could have been either pre-tax or Roth in previous years.

Beginning in 2026, a new federal law may change how you make catch-up contributions, depending on whether you earned more than $150,000 in FICA wages in the previous year from the employer sponsoring the plan in which you currently participate. If you want to make catch-up contributions to your retirement plan account and earned above that dollar amount, you’ll need to contribute Roth money.  

For 2026, the annual catch-up contribution limit if you are ages 50 to 59 or ages 64 or older is $8,000. If you’ll be ages 60 to 63 and your plan offers higher catch-up contributions, the annual catch-up contribution limit is $11,250. You can learn more by visiting vanguard.com/contributionlimits.

Learn more about Roth

Take a deeper dive into how this new federal law affects your retirement plan account.

What do you have to do?

You’re responsible for making sure you’re contributing Roth money for your catch-up contributions. Start by making a plan—figure out if you’re contributing pre-tax money to your retirement plan and whether you’re going to maximize your pre-tax contributions, which would be $24,500. If you’re going to reach the pre-tax limit and you earned more than $150,000 in 2025, make sure you switch to Roth for your catch-up contributions. Log in to your account at vanguard.com/retirementplans, then go to the Contributions page to continue making catch-up contributions using Roth money.

What if you do not earn over $150,000?

If you do not earn more than $150,000 in FICA wages (Social Security wages in Box 3 of your W-2) in 2025, then you will be able to continue making pre-tax catch-up contributions as you do today.