Delta’s defined contribution rate — your employer 401(k) contribution — increased to 17% of eligible earnings in 2024 and rises to 18% in 2026. For 2026, the IRS combined annual additions limit is $72,000. Pilots ages 60 to 63 may contribute an enhanced catch-up amount of $11,250 under SECURE 2.0 in addition to a base elective deferral of $24,500. Understanding how your employer contribution, after-tax deferral, and profit-sharing all interact with those limits helps you optimize the tax-advantages available in your final career years.