{"model":"employer-match","specVersion":"1.0.0","specUrl":"/api/v1/models/employer-match/spec","inputs":{"salary":{"kind":"float","min":30000,"max":500000},"employeeContributionPct":{"kind":"float","min":0,"max":0.5},"matchRate":{"kind":"float","min":0.25,"max":1},"matchLimitPct":{"kind":"float","min":0.01,"max":0.1}},"arrayInputs":{},"constraints":["Single-tier match formula (matchRate × contributions up to matchLimitPct of salary); employee deferral capped at the TY2026 §402(g) limit of $24,500 (no catch-up) and match-eligible compensation at the §401(a)(17) limit of $360,000."],"sentinels":[],"facts":[{"id":"irs.401k.elective-deferral.2026","label":"401(k)/403(b) employee elective deferral limit","value":24500,"period":"TY2026","source":"IRS Notice 2025-67 (newsroom: 401(k) limit increases to $24,500 for 2026)"},{"id":"irs.401a17.comp-limit.2026","label":"IRC §401(a)(17) annual compensation limit","value":360000,"period":"TY2026","source":"IRS Notice 2025-67 / COLA increases table ($360,000 for 2026, up from $350,000)"}],"disclaimer":"Illustrative planning model, not financial advice. Outputs follow the published model spec exactly; read the spec for assumptions and exclusions before relying on any number."}