Personal Finance Figures That Change: Volatile-Figures Register

Every number in this volume that will change on its own — because a rate moves, an agency re-indexes a limit, or a survey is re-run — is listed below: 334 figures in nine groups, each with its value (matching the text wherever it appears there), its as-of date, the primary source, the sections that use it, and what will change it next. A few rows also record companion figures that the text does not print, such as other filing statuses. Figures fixed in law and not indexed (the AOTC income range, the Social Security benefit-tax thresholds) are mostly left out, and the few listed are reviewed each January or marked as changing only when the law does; worked-example assumptions such as a 7% return are labeled where they appear and are not listed. The register is the update plan for this volume, and a reader’s shortcut: if a figure here is past its review date, check the source before relying on it.

The update ritual follows the calendar the agencies keep:

  • After each FOMC meeting (eight a year; next Oct 27–28 and Dec 8–9, 2026) — the fed funds range, the prime rate, and the savings and HELOC rates that follow them.
  • Weekly and monthly — mortgage averages every Thursday; CPI, the FDIC national rates and the existing-home median each month.
  • October — Social Security’s COLA, wage base and earnings-test limits; the IRS’s next-year tax brackets and plan, IRA and FSA limits (October–November); the KFF employer-premium survey; student loan origination fees (October 1).
  • November–December — Medicare Part B premium, deductibles and IRMAA tiers; conforming and FHA loan limits; the I bond rate (November 1).
  • January — new limits take effect; HHS publishes poverty guidelines. Re-verify every “2026” figure and relabel it.
  • Spring — FTC (March) and FBI IC3 (April) fraud reports; SPIVA year-end (March); HSA and HDHP limits for the following year (usually May); the I bond rate (May 1); the Social Security Trustees Report.
  • July 1 — federal student loan rates for the new award year, and any student-aid rule changes timed to the award year.

Interest rates, markets, and rules and surveys by Part

FigureValue in This VolumeAs OfSourceSectionNext Change or Review
Federal funds target range3.75%–4.00%Sep 16, 2026Federal Reserve2.7Each FOMC meeting (next Oct 27–28 and Dec 8–9, 2026)
Prime rate7.00%Oct 1, 2026Fed H.155.7Moves with the fed funds rate after each FOMC meeting
30-year fixed mortgage average7.28%Oct 1, 2026Freddie Mac PMMS5.2, 5.4Weekly (Thursdays)
15-year fixed mortgage average6.60%Oct 1, 2026Freddie Mac PMMS5.4Weekly (Thursdays)
FDIC national average savings rate0.37%Sep 2026 (released Sep 21, 2026)FDIC2.1, 2.7Monthly
Top online high-yield savings APYabout 4%Early Sep 2026Published bank rate tables1.4, 2.7After each FOMC meeting
CPI-U inflation, 12 months3.4%Aug 2026 (released Sep 11)BLS2.7Monthly (next release Oct 14, 2026)
Credit-card APR, accounts assessed interest22.15%Q2 2026Fed G.193.3Quarterly G.19 release
New-car loan, 60 months (banks)7.14%Q2 2026Fed G.193.9Quarterly G.19 release
New-car loan, 72 months (banks)6.97%Q2 2026Fed G.193.9Quarterly G.19 release
Personal loan, 24 months (banks)11.86%Q2 2026Fed G.193.6Quarterly G.19 release
HELOC average7.29%Sep 30, 2026Bankrate5.7Weekly
Home equity loan average (5-year)8.46%Sep 30, 2026Bankrate5.7Weekly
10-year Treasury yield5.24%Oct 1, 2026FRED DGS107.2, 7.8Daily
10-year TIPS real yield2.88%Oct 1, 2026FRED DFII107.8Daily
10-year breakeven inflation2.36%Oct 1, 2026FRED T10YIE (DGS10 minus DFII10)7.8Daily
I bond composite rate (fixed 0.90%)4.26%May 1–Oct 31, 2026TreasuryDirect7.8Nov 1 and May 1
Active large-cap funds trailing the S&P 50079% (2025)Mar 2026S&P DJI SPIVA7.3Each March (year-end) and September (mid-year)
Active large-cap funds trailing, 20 years92.6%Jun 30, 2026S&P DJI SPIVA7.3Each March and September
Safe starting withdrawal rate (Morningstar)3.9%Dec 2025Morningstar10.2Each December
Median existing-home price$429,100Aug 2026NAR5.2Monthly
Free weekly credit reports from all three bureaus (AnnualCreditReport.com)Permanently extendedOct 2026FTC3.2each January
FTC credit-report accuracy study (Dec 2012 report to Congress)26% potentially material error; 5.2% moved to a lower risk tierDec 2012FTC3.2each January (replace if FTC or CFPB publishes a newer study)
Automatic enrollment for new 401(k)/403(b) plans (IRC §414A)3%–10% initial, +1 point a year to at least 10% (max 15%)Oct 2026Cornell LII1.5each January
Fannie Mae seller-credit (IPC) limit, principal residence, 75.01%–90% LTV6% (3% above 90%; 9% at or below 75%)Oct 2026selling-guide.fanniemae.com5.3each January
Typical HELOC CLTV limit80% (some lenders 85%–90%)Oct 2026bankrate.com5.7each January
Mortgage interest deduction limit (incl. home equity used to buy, build or improve)$750,000 ($375,000 MFS); permanent under P.L. 119-21Oct 2026IRS5.7each January
Rate-lock lengthsTypically 30, 45 or 60 daysOct 2026CFPB5.3each January
Average employer contribution to single health coverage (KFF EHBS)$7,885 ($9,325 premium − $1,440 worker share), 2025 surveyOct 2026kff.org6.1each October (new KFF survey)
Qualified transportation fringe (transit/commuter and parking) monthly exclusion$340 each (2026)Oct 2026IRS6.1each January
Group-term life exclusion$50,000 of coverageOct 2026IRS6.1each January
Educational assistance / student-loan repayment exclusion (§127)$5,250 a year (indexed for years after 2026)Oct 2026Cornell LII6.1each January
ESPP annual purchase limit / maximum discount (§423)$25,000 of stock (grant-date value); price ≥ 85% of FMVOct 2026Cornell LII6.1each January
Supplemental wage withholding rate22%; 37% above $1 million (2026)Oct 2026IRS6.1each January
Involuntary cash-out limit / automatic IRA rollover floor$7,000 / over $1,000Oct 2026Cornell LII6.7each January
IRA bankruptcy exemption cap (11 U.S.C. §522(n))$1,711,975 (cases filed on or after Apr 1, 2025)Oct 2026Cornell LII6.7each April (next adjustment Apr 2028)
Net investment income tax thresholds3.8% above MAGI $200,000 single / $250,000 MFJ (not indexed)Oct 2026IRS7.6, 11.1each January
J.P. Morgan ‘missing the best days’ (S&P 500, Jan 2, 2006–Dec 31, 2025)$10,000 → $80,619 fully invested; $35,866 missing 10 best days; $21,177 missing 20Oct 2026am.jpmorgan.com7.7each January (new Guide to Retirement)
NFIP maximum coverage, residential building / contents$250,000 / $100,000Oct 2026FloodSmart8.5each January
NFIP waiting period for a new policy30 days (no wait when bought with a new, increased, extended or renewed mortgage)Oct 2026FloodSmart8.5each January
NAIC average homeowners (HO-3) premium$1,569 (2022; +11.2% from 2021)Oct 2026iii.org8.5each January
NAIC average renters (HO-4) premium$171 (2022)Oct 2026iii.org8.5each January
Hurricane/wind percentage deductiblesTypically 1%–5% of insured valueOct 2026iii.org8.5each January
Texas minimum auto liability30/60/25Oct 2026tdi.texas.gov8.6each January
No-fault auto states12 states + Puerto RicoOct 2026iii.org8.6each January
Share of auto insurers using credit-based insurance scores where allowed (FICO estimate)About 95% (homeowners 85%)Oct 2026NAIC8.6each January
NAIC average auto insurance expenditure$1,282 (2023; +14.0% from 2022)Oct 2026iii.org8.6each January
Ordinary wage garnishment cap (CCPA)Lesser of 25% of disposable earnings or excess over 30× federal minimum wageOct 2026DOL3.8, 8.6each January
Umbrella price, $1 million (III, undated)$200–$300 / $200–$350 a yearOct 2026iii.org8.7each January
Typical umbrella underlying liability requirementAt least $300,000Oct 2026iii.org8.7each January
Additional Child Tax Credit (refundable) maximum and formula$1,700 per child; 15% of earned income above $2,500Oct 2026IRS9.4each January
Saver’s credit 2026 AGI tiers, single (50% / 20% / 10%)$24,250 / $26,250 / $40,250Oct 2026IRS9.4each Oct–Nov
Saver’s credit 2026 AGI tiers, MFJ (50% / 20% / 10%)$48,500 / $52,500 / $80,500Oct 2026IRS9.4each Oct–Nov
Clean-vehicle credit end dateVehicles acquired after Sep 30, 2025 not eligibleOct 2026IRS9.4each January
Residential clean energy / home improvement credits end dateHome improvement: property placed in service after Dec 31, 2025; residential clean energy: expenditures made after Dec 31, 2025 — not eligibleOct 2026IRS9.4each January
Capital loss limit against ordinary income$3,000 ($1,500 MFS)Oct 2026IRS9.5each January
States with no individual income tax8 (AK, FL, NV, NH, SD, TN, TX, WY); Washington taxes capital gains onlyOct 2026Tax Foundation9.6each January
Flat-rate / graduated-rate income tax states15 / 26 + DCOct 2026Tax Foundation9.6each January
California top income tax rate13.3%Oct 2026Tax Foundation9.6each January
New York statutory residency day test184 days or more plus a permanent place of abodeOct 2026tax.ny.gov9.6each January
PBGC maximum monthly guarantee at 65, single-employer plan (straight-life / joint-and-50%)$7,789.77 / $7,010.79 (2026)Oct 2026PBGC10.4each January
IRS minimum present value segment rates (lump sums)4.65% / 5.75% / 6.73% (Aug 2026)Oct 2026IRS10.4each January
Social Security Fairness Act — WEP/GPO repealSigned Jan 5, 2025; effective for benefits payable for Jan 2024 and laterOct 2026SSA10.4each January
RMD starting age73 (born 1951–1959); 75 (born 1960 or later)Oct 2026IRS10.6each January
Uniform Lifetime Table distribution periods73: 26.5; 74: 25.5; 75: 24.6; 80: 20.2Oct 2026IRS10.6each January
RMD excise tax25% of shortfall; 10% if corrected within two yearsOct 2026IRS10.6each January
Qualified charitable distribution annual limit$111,000 (2026)Oct 2026IRS10.6each January
Employer-plan special enrollment after marriage / marketplace SEPAt least 30 days / 60 daysOct 2026ecfr.gov11.1each January
Community-property statesNine: AZ, CA, ID, LA, NV, NM, TX, WA, WIOct 2026IRS11.1each January
Alimony tax treatmentNot deductible / not income for agreements executed after 2018Oct 2026IRS11.3each January
COBRA for a divorced spouseUp to 36 months; notify plan within 60 daysOct 2026DOL11.3each January
Medicare skilled nursing facility coinsurance, days 21–100$217 a day (2026)Oct 2026Medicare.gov11.6each January
Qualifying-relative gross income limit$5,300 (2026)Oct 2026IRS11.6each January
Credit for other dependents$500, nonrefundableOct 2026IRS11.6each January
Medical expense deduction floor7.5% of AGIOct 2026IRS11.6each January
FMLA leave12 workweeks in 12 months; employers with 50+ employees; 12 months and 1,250 hours of serviceOct 2026DOL11.6each January
Trust income-tax brackets (top 37% rate begins)$16,000 (10% to $3,300; 24% to $11,700; 35% to $16,000)Oct 2026IRS12.3each January
ABLE annual contribution limit$19,000 (equals annual gift exclusion) plus working beneficiary’s pay up to the one-person poverty lineOct 2026Cornell LII12.3each January
ABLE eligibility age of onsetbefore 46 (from 2026; previously 26)Oct 2026Cornell LII12.3each January
SSI resource limit / ABLE SSI disregard$2,000 / first $100,000Oct 2026ablenrc.org12.3each January
Kiddie-tax unearned-income threshold$2,700Oct 2026IRS12.5each January
Charitable deduction for non-itemizers$1,000 single / $2,000 joint, cash only, from 2026Oct 2026Cornell LII12.5each January
Itemizer charitable floor0.5% of AGI (contribution base), from 2026Oct 2026Cornell LII12.5each January
BJS identity theft survey (2021, pub. Oct 2023)9% of 16+; avg direct loss $3,430 new account vs $620 credit card; 12% out of pocket, median $100Oct 2026bjs.ojp.gov13.1when BJS publishes a new edition
FBI IC3 2025 losses by categoryinvestment $8.6B; crypto-related $11.4B; tech support $2.1B; romance $929MOct 2026FBI IC313.2each April (new IC3 report)
Medicare Advantage in-network out-of-pocket limit$9,250 (combined in- and out-of-network $13,900); enrollment-weighted average in-network $5,421Oct 2026kff.org10.9each October
Part B standard premium share of program cost; IRMAA sharesabout 25%; 35%, 50%, 65%, 80%, 85%Oct 2026govinfo.gov10.9each November
Share of Part B enrollees paying IRMAAabout 8%Oct 2026CMS10.9each November
IRMAA for married filing separately (lived with spouse)MAGI above $109,000: Part B $649.20, Part D +$83.30; $391,000 or more: $689.90, +$91.00Oct 2026SSA10.9each November
Part D late penalty example17 months × 1% × $38.99 = $6.63, rounded to $6.60 a monthOct 2026Medicare.gov10.9each October
Medicare Advantage enrollment34.9 million, 55% of beneficiaries with Parts A and B (2025)Oct 2026medpac.gov10.9each March
MA spending relative to FFS (MedPAC estimate)about 14% more, $76 billion in 2026Oct 2026medpac.gov10.9each March
SSA actuarial life table death probabilities and survivors (65, 75, 85, 87)e.g. man 65: q = 0.016455; survivors to 87: men 36.5%, women 48.3% of those alive at 65Oct 2026SSA10.10each year with the Trustees Report
Community spouse resource standard (min/max)$32,532 / $162,660 (2026)Oct 2026medicaid.gov10.10each January
Medicaid home equity limit (min/max)$752,000 / $1,130,000 (2026)Oct 2026medicaid.gov10.10each January
QLAC premium limit$210,000 (2026)Oct 2026IRS10.10each November
Eligible long-term care premium limits$1,860 (51–60), $4,960 (61–70), $6,200 (over 70) for 2026Oct 2026IRS10.10each November
Guaranty association limits (most states)$250,000 annuity present value; $300,000 long-term care benefitsOct 2026nolhga.com10.10each January
IRS underpayment interest rate (individuals)7% a year, compounded daily (Q4 2026)Oct 2026IRS11.5each quarter
Credit card APR, accounts assessed interest (Fed G.19)22.15% (Q2 2026)Oct 2026Federal Reserve11.4each quarter
SHED emergency savings55% have 3 months’ emergency savings; 30% cannot cover 3 months by any means; 63% would cover $400 with cash (2025)Oct 2026Federal Reserve11.4each May
Foreign gift/bequest reporting threshold (Form 3520)$100,000 a year from foreign individuals or estatesOct 2026IRS11.7each January
30-year mortgage rate used in payoff example7.28% (Freddie Mac PMMS, Oct 1, 2026)Oct 2026Freddie Mac11.7Weekly (Thursdays)
California statutory probate fee schedule (each of executor and attorney)4% of first $100,000; 3% next $100,000; 2% next $800,000; 1% next $9,000,000; 0.5% next $15,000,000Oct 2026leginfo.legislature.ca.gov12.3each January
California small-estate limit (Prob. Code § 13100, indexed under § 890)$208,850 for deaths on or after Apr 1, 2025 (statute text shows $166,250 before indexing)Oct 2026courts.ca.gov12.3each January
California primary-residence petition limit$750,000Oct 2026leginfo.legislature.ca.gov12.3each January
California TOD deed law sunsetJan 1, 2032Oct 2026leginfo.legislature.ca.gov12.3each January
States with revocation-on-divorce laws (per Sveen v. Melin)26 (2018)Oct 2026Cornell LII12.1each January
Unified credit on 2026 exclusion$5,945,800Oct 2026Cornell LII12.4each January
UK APP reimbursement cap£85,000 per claim; optional £100 excessOct 2026psr.org.uk13.2each January
UK APP losses reimbursed, Oct 2024–Jun 202588% (66% a year earlier); claims about 126,000, down ~15%Oct 2026psr.org.uk13.2each January
FTC business impersonation losses 2025 (bank impersonators the costliest)nearly $1 billionOct 2026FTC13.2each January
BJS identity theft: prevalence; out-of-pocket share and mean; mean hours9%; 12%, $790; 4 hours (2021)Oct 2026bjs.ojp.gov13.3each January
FCC SIM-swap rules compliance statusAdopted Nov 15, 2023; compliance postponed (DA 24-649, Jul 5, 2024); no compliance date published as of Oct 2026Oct 2026docs.fcc.gov13.4each January
FINRA Rule 2165 maximum hold55 business days (15 + 10 + 30); proposal SR-FINRA-2026-018 would allow 145Oct 2026federalregister.gov13.5each January
IC3 Recovery Asset Team 2025$679M frozen of $1.16B (58%); 60+: $32.9M of $65.4MOct 2026FBI IC313.5each January
Crypto ATM losses 2025$389M total; $257.5M by people 60+Oct 2026FBI IC313.5each January
Recovery scam losses 2025$1.4B; $540.5M by people 60+Oct 2026FBI IC313.5each January
FTC estimated 2024 fraud cost to older adults$10.1B–$81.5B (reported $2.4B)Oct 2026FTC13.5each January
FinCEN EFE reports Jun 2022–Jun 2023155,415 reports, ~$27BOct 2026fincen.gov13.5each January
Fannie Mae maximum total debt-to-income ratio36% manual (up to 45% with credit score and reserves); 50% via DUOct 2026selling-guide.fanniemae.com14.3each January
HIPAA special enrollment request window after loss of coverageat least 30 daysOct 2026Cornell LII14.4each January
Widow(er)’s limit on survivor benefitslarger of deceased’s reduced benefit or 82.5% of PIAOct 2026SSA14.5each January
IRMAA tier-one cost, single (2026)($284.10 − $202.90) × 12 + $14.50 × 12 = $1,148.40 a year above $109,000 MAGIOct 2026CMS14.5each January
Median duration of unemployment (CPS)11.5 weeks (Sep 2026)Oct 2026FRED1.4each January
Average duration of unemployment (CPS)26.3 weeks (Aug 2026)Oct 2026FRED1.4each January
Adults who would cover a $400 emergency with cash or equivalent (Fed SHED 2025)63%May 2026Federal Reserve1.4each May
Adults with emergency savings covering three months of expenses (Fed SHED 2025)55%May 2026Federal Reserve1.4each May
Emergency personal expense distribution exceptionUp to $1,000, once per calendar yearOct 2026IRS1.4each January
Supplemental wage flat withholding rate22%; 37% above $1 millionOct 2026IRS1.6each January
Additional Medicare Tax withholding threshold0.9% on wages above $200,000Oct 2026IRS1.6each January
Pub 15-T 2026 line 1g amount / single table 10% start$8,600 / $7,500Oct 2026IRS1.6each January
Qualified overtime deduction cap and phase-out$12,500 ($25,000 joint); phase-out above $150,000 ($300,000) MAGI; 2025–2028Oct 2026IRS1.6each January
Federal minimum wage (garnishment floor 30 × wage)$7.25/hour; $217.50/weekOct 2026DOL1.6each January
Household employee FICA cash wage threshold$3,000 (2026)Oct 2026IRS1.7each January
SAI asset rates (2027–28): student / parent conversion / parent contribution schedule20% / 12% / 22%–47%Oct 2026fsapartners.ed.gov1.7each award year
Student loan interest deduction phase-out, single$85,000–$100,000 MAGI (2026); max $2,500Oct 2026IRS1.8each January
Average credit card APR (Fed G.19, 2026 Q2)20.94% all accounts; 22.15% accounts assessed interestOct 2026Federal Reserve3.3each quarter
Freddie Mac 30-year fixed average7.28% (Oct 1, 2026)Oct 2026Freddie Mac1.8Weekly (Thursdays)
Regulation CC next-day amount / large-deposit threshold$275 / $6,725 (in force since Jul 1, 2025)Oct 2026Cornell LII2.1each January
Average debit interchange fee, covered vs exempt issuers23¢ (0.47%) vs 51¢ (1.21%), 2024 dataOct 2026Federal Reserve2.2each January
Nacha unauthorized consumer debit return window60 daysOct 2026nacha.org2.3each January
Median overdraft fee, banks over $10B charging one$35 (CFPB, Dec 2023)Oct 2026CFPB2.4each January
Bank On National Account StandardsNo overdraft/NSF fees; ≤$25 to open; ≤$5 monthly fee (≤$10 if waivable), 2025–2026 standardsOct 2026joinbankon.org2.4each January
Bankrate checking fees (2025 survey)Non-interest fee $5.47; interest checking fee $15.65 waived at $10,705, APY 0.07%; out-of-network ATM $4.86Oct 2026bankrate.com2.5each January
Deposit Insurance Fund balance / reserve ratio$161.1 billion / 1.48% (Jun 30, 2026); insured deposits ≈ $10.9 trillionOct 2026FDIC2.6each quarter (QBP)
SIPC protection limit$500,000 per customer, including $250,000 cashOct 2026sipc.org2.6each January
Deposit insurance reform bills (Main Street Depositor Protection Act)Introduced Mar 25, 2026; no enactment found as of Oct 4, 2026Oct 2026hagerty.senate.gov2.6each January
Interest on reserve balances (IORB)3.90% from Sep 17, 2026Oct 2026Federal Reserve2.7after each FOMC meeting
FDIC national rates: interest checking / savings rate cap0.07% / 4.38% (Sep 21, 2026)Oct 2026FDIC2.7monthly (3rd Monday)
Backup withholding rate24%Oct 2026IRS2.7each January
Bank prime loan rate7.00% from Sep 17, 2026 (6.75% before)Oct 2026Federal Reserve3.3each FOMC meeting
Average card APR margin (CFPB)14.3% (2023)Oct 2026CFPB3.3each January
FICO rate-shopping window14–45 days; 30-day ignore periodOct 2026myfico.com3.2each January
State medical-debt reporting limits and federal preemptionSeveral state laws; CFPB interpretive rule (Oct 28, 2025) says FCRA generally preempts them; W.D. Tex. held a Texas law preempted (Aug 2026)Oct 2026federalregister.gov3.2each January
Personal-loan origination feesTypically 1%–10%Oct 2026nerdwallet.com3.6each January
PAL limitsPAL I $200–$1,000, 1–6 months, 1-month membership; PAL II up to $2,000, 1–12 months, no wait; 28% APR max; fee up to $20Oct 2026Cornell LII3.6each January
Military Lending Act cap36% MAPROct 2026CFPB3.6each January
States with 36% payday caps (CRL count)21 + DC (Jul 2025)Oct 2026responsiblelending.org3.6each January
Affirm pay-over-time APR range0%–36%Oct 2026affirm.com3.6each January
High-yield savings rate used for deposit opportunity costAbout 4% (early Sep 2026)Oct 2026FDIC3.7each FOMC meeting
Bankruptcy court fees$338 Ch. 7 / $313 Ch. 13 (eff. Dec 1, 2023)Oct 2026uscourts.gov3.8each January
Means-test one-earner medians (TX, FL, CA, WA)$66,837 / $69,876 / $79,253 / $88,585 (cases filed on or after Jul 15, 2026)Oct 2026justice.gov3.8each January
Chapter 13 debt limits$526,700 unsecured / $1,580,125 secured (since Apr 1, 2025)Oct 2026public-inspection.federalregister.gov3.8each January
Federal minimum-wage garnishment floor$217.50 a week (30 × $7.25)Oct 2026DOL3.8each January
Auto loan balances outstanding (U.S.)$1.71 trillion (Q2 2026)Oct 2026newyorkfed.org3.9each quarter
Student loan balances outstanding (U.S., credit-bureau data)$1.65 trillion (Q2 2026)Oct 2026newyorkfed.org3.9each quarter
Share of auto loans with negative equity, 2018–202211.6%; mean $5,073 new / $3,284 used; LTV 119.3%Oct 2026CFPB3.9when CFPB updates
Auto-loan inquiry deduplication window14 to 45 daysOct 2026CFPB3.9each January
Federal student loan portfolio42.3 million borrowers, $1.7 trillion; ~13 million on IDR; ~9.3 million in default ($234B) (Jun 30, 2026)Oct 2026fsapartners.ed.gov4.2each quarter
Direct Loan rate add-ons and caps+2.05 / +3.60 / +4.60 points; caps 8.25% / 9.50% / 10.50%Oct 2026Cornell LII4.1when law changes
Dependent undergraduate first-year loan limit$5,500 (max $3,500 subsidized); independent $9,500Oct 2026fsapartners.ed.gov4.1each July
Administrative wage garnishment cap15% of disposable payOct 2026Cornell LII4.3when law changes
30-day average SOFR3.76% (Oct 2, 2026)Oct 2026newyorkfed.org4.5each review
Example lender refinance APR ranges (SoFi)Fixed 4.49%–10.99%; variable 5.74%–10.99%; variable cap 13.95% (Sep 23, 2026)Oct 2026credible.com4.5each review
SAI parent contribution rates and asset conversion22%–47%; 12% asset conversion; student assets 20%; IPA $30,300 (family of 2); SAI floor −1,500 (2027–28)Oct 2026fsapartners.ed.gov4.6each award year
FAFSA federal deadlineJune 30 at end of award year (June 30, 2027, for 2026–27)Oct 2026usa.gov4.6each award year
30-day average SOFR (ARM index)3.76% (Oct 2, 2026)Oct 2026newyorkfed.org5.4after each FOMC meeting
Freddie Mac SOFR ARM margin range1%–3% (100–300 basis points); 3/6, 5/6, 7/6, 10/6 productsOct 2026Freddie Mac5.4each January
Fannie Mae waiting periods after bankruptcy/foreclosureCh. 7: 4 years (2 with extenuating circumstances); Ch. 13: 2 years from discharge; foreclosure: 7 yearsOct 2026selling-guide.fanniemae.com5.2each January
Fannie Mae student-loan payment for deferred or forbearance loans when none reported1% of balance or fully amortizing payment; documented $0 income-driven payment allowedOct 2026selling-guide.fanniemae.com5.2each January
Home-sale gain exclusion$250,000 single / $500,000 MFJ; 2-of-5-year test; partial exclusion = months ÷ 24Oct 2026IRS5.2each January
Prepayment penalty caps (qualified mortgages)2% years 1–2, 1% year 3, none afterOct 2026Cornell LII5.6each January
Median net worth, homeowners vs renters (SCF 2022)$396,200 vs $10,400Oct 2026Federal Reserve5.1when the 2025 SCF is published
Mortgage rate offer dispersion (Freddie Mac 2018, PMMS 1995–2017)Standard deviation of same-week offers typically 0.15–0.25 point; one extra quote ≈ $1,500 saved on a $250,000 loanOct 2026Freddie Mac5.3each January
HELOC significant-decline thresholdAlways significant once the gap between credit limit and available equity is reduced by 50%; smaller declines may qualifyOct 2026CFPB5.7each January
Highly compensated employee threshold (IRC §414(q))$160,000Oct 2026IRS6.5each November (new IRS notice)
Annual compensation limit (IRC §401(a)(17))$360,000Oct 2026IRS6.8each November (new IRS notice)
SEP minimum pay for eligibility (IRC §408(k)(2)(C))$800Oct 2026IRS6.8each November (new IRS notice)
QBI deduction threshold, single (IRC §199A(e)(2)), 2026$201,750 (MFJ $403,500)Oct 2026IRS6.8each January
Vanguard How America Saves 2026: plans with automatic enrollment; participation auto vs voluntary; average/median promised match61%; 94% vs 64%; 4.7% / 4.0% of pay (2025 data)Jun 2026workplace.vanguard.com6.5each June (new edition)
Vanguard How America Saves 2026: plans vesting match immediately; plans with 5- or 6-year graded match vesting49%; 22% (2025 data)Jun 2026workplace.vanguard.com6.7each June (new edition)
Vanguard How America Saves 2026: leavers taking cash lump sum; assets preserved; plans with automatic portability28%; 94%; 7% (2025 data)Jun 2026workplace.vanguard.com6.7each June (new edition)
IRS SOI tax year 2023: returns claiming self-employed SEP/SIMPLE/qualified plan deduction; amount; returns claiming deductible part of SE tax946,019; $30.1 billion; 21,853,593 (≈4.3%)Jun 2026IRS6.8each June (new SOI line-item estimates)
Form 5500-EZ late-filing penalty; relief-program fee$250/day up to $150,000; $500 per return up to $1,500 per planOct 2026IRS6.8each January
Proposed forfeiture-use deadline (REG-122286-18)Within 12 months after the close of the plan year (proposed, Feb 2023)Oct 2026govinfo.gov6.7each January (check whether finalized)
Investor return gap, U.S. funds and ETFs, 10 years to Dec 31, 20251.2 points a year (8.7% investor vs 9.9% total); allocation funds 0.7Oct 2026morningstar.com7.7each August
Spot bitcoin ETF investor return vs total return, Jan 2024–Jun 30, 2026about −5.8% vs 8.5% a year (gap >14 points)Oct 2026morningstar.com7.8each August
Lump sum vs 3-month cost averaging, global stocks 1976–2022lump sum ahead 68%; cost averaging ahead of cash 69%Oct 2026corporate.vanguard.com7.5if Vanguard updates the study
Vanguard plan participants with over 20% in company stock2% (2025)Oct 2026workplace.vanguard.com7.6each June
Target-date share of QDIAs; single-TDF participants; trading rates (Vanguard plans)98%; 61%; 1% of single-TDF holders vs 5% of self-directed traded (2025)Oct 2026workplace.vanguard.com7.8each June
Target-date assets; asset-weighted TDF mutual fund expense ratio; median glide-path equity gap (most vs least aggressive series)$4.8 trillion; 0.27% (0.55% in 2015); 34 points (49 in 2015), year-end 2025Oct 2026morningstar.com7.8each March
5-year TIPS real yield / 5-year Treasury / 5-year break-even2.65% / 5.01% / 2.36% (Oct 1, 2026)Oct 2026Federal Reserve7.8at each revision
Composite rate on I bonds with 0.00% fixed rate (issued May 2020–Oct 2022)3.34% for six months from May 2026Oct 2026TreasuryDirect7.8each May 1 and Nov 1
I bond purchase limit per SSN or EIN$10,000 electronic per calendar year; gifts count to recipientOct 2026TreasuryDirect7.8each January
Crypto and the wash-sale rule26 U.S.C. §1091 covers stock or securities; no extension to digital assets enactedOct 2026Cornell LII7.8each January
SEC vs state adviser registration thresholdmore than $100 million regulatory AUM registers with the SECOct 2026investor.gov7.9each January
States adopting NAIC annuity best-interest model (#275, 2020 revision)48 (as of Feb 10, 2025)Oct 2026NAIC7.9each January
SIPC coverage limit$500,000 per customer, including $250,000 cashOct 2026sipc.org7.9each January
FINRA 12b-1 capsservice fee 0.25%; asset-based sales charge 0.75% a yearOct 2026finra.org7.9each January
Robo-adviser published fees (examples)Vanguard Digital Advisor about 0.15%–0.20% (all-index); Betterment 0.25% or $5/monthOct 2026betterment.com7.9each January
DOL 2024 Retirement Security Rule statusnever took effect; appeal dismissed Nov 28, 2025; vacated by district-court final judgments Mar 12 and 17, 2026; 1975 five-part test restored (FR notice Mar 20, 2026, effective Apr 20, 2026)Oct 2026federalregister.gov7.9each quarter
Median adviser AUM fee up to $1 million (survey)1%; median all-in 1.65% (2017 survey)Oct 2026kitces.com7.9replace when a newer survey is verified
ACA minimum medical loss ratio85% large group; 80% individual and small groupOct 2026Cornell LII8.1each January
COBRA maximum premium and duration102% of plan cost; 18 months (36 months after divorce/death); 60 days to electOct 2026DOL8.2each January
Special enrollment windowsEmployer plan 30 days (HIPAA); Marketplace 60 days before or after loss of coverageOct 2026healthcare.gov8.2each January
SSDI substantial gainful activity, 2026$1,690/month non-blind; $2,830/month blindOct 2026SSA8.4each January
SSDI waiting periodFive months; first benefit for sixth full monthOct 2026SSA8.4each January
Homeowners claim frequency and severity (ISO, 2023)5.3% of insured homes had a claim; average claim $20,062Oct 2026iii.org8.5each January
NAIC TNC model bill liability minimums50/100/25 while app on (Period 1); $1 million Periods 2–3Oct 2026NAIC8.6each January
IRS underpayment interest rate, Q4 20267% a year for Oct–Dec 2026 (6% Apr–Jun, 7% Jul–Sep); simple interest for the estimated-tax penaltyOct 2026IRS9.3each quarter
Average federal refund, 2026 filing season (through May 1)$3,273 (2025: $2,947)Oct 2026IRS1.6, 9.3each May
Dependent standard deduction, 2026Greater of $1,350 or earned income + $450Oct 2026IRS9.2each January
Kiddie tax threshold, 2026Unearned income above $2,700 (2 × $1,350)Oct 2026IRS9.2each January
Maximum earned income credit, 2026 (two children)$7,316 (earned income amount $18,290; phase-out from $23,890 non-joint, $31,160 joint)Oct 2026IRS9.4each January
EITC non-claim rateAbout one in five eligible taxpayers do not claimOct 2026IRS9.4each January
Unclaimed 2022 refunds$1.2 billion; median $686; 1.3 million people; three-year windowOct 2026IRS9.4each January
PIA bend points (first eligible 2026)$1,286 and $7,749; 90%/32%/15%Oct 2026SSA10.3each October (next year’s bend points)
Illustrative PIA for 35 years at $75,000 (wage-indexed)$2,745.80 a monthOct 2026SSA10.3each October
Share of men’s new retired-worker awards at age 62 (2024)22.0%Oct 2026SSA10.3each year when the Annual Statistical Supplement is released
SSA period life table survivors and life expectancy (2023 table, 2026 Trustees Report)Men at 65: 18.12 yrs, 8.0% reach 95; women: 20.66 yrs, 14.4% reach 95; at 62 reaching 80: 61.5% men, 72.0% women; reaching 85: 43.0% / 55.1%Oct 2026SSA10.3, 10.7, 10.8each year with the Trustees Report
Uniform Lifetime Table periods and Single Life Table at 7326.5 at 73, 16.0 at 85, 12.2 at 90, 6.4 at 100; single life at 73: 16.4Oct 2026Cornell LII10.6each January
Additional standard deduction, age 65 or blind (2026)$2,050 unmarried; $1,650 marriedOct 2026IRS10.6, 10.8each January
Senior deduction$6,000 per person 65+, 2025–2028, reduced by 6% of MAGI above $75,000 ($150,000 joint)Oct 2026Cornell LII10.8each January (expires after 2028)
Form W-4V withholding rates on Social Security7%, 10%, 12% or 22%Oct 2026IRS10.8each January
Survivor benefit at 60 / child benefit / family maximum / lump-sum death paymentabout 71%–99% before FRA; 75%; about 150%–180%; $255Oct 2026SSA10.8each January
Share of beneficiary families owing tax on benefits (projection)52% in 2015; about 56% average 2015–2050Oct 2026 (paper Dec 2015)SSA10.8when SSA publishes an update
Correlation of first-decade real returns with safe withdrawal rate (U.S. history)0.79 (peak 0.81 at nine years)Oct 2026 (analysis Oct 2014)kitces.com10.7static (historical)

Federal tax figures (2026 tax year)

FigureValue in This VolumeAs OfSourceSectionNext Change or Review
Standard deduction, single$16,100Tax year 2026IRS Rev. Proc. 2025-321.6, 9.1, 9.2IRS announcement each Oct–Nov for the next year
Standard deduction, married filing jointly$32,200Tax year 2026IRS Rev. Proc. 2025-329.2Each Oct–Nov
Standard deduction, head of household$24,150Tax year 2026IRS Rev. Proc. 2025-329.2, 11.2Each Oct–Nov
Top of 10% bracket, single$12,400Tax year 2026IRS Rev. Proc. 2025-329.1Each Oct–Nov
Top of 12% bracket, single$50,400Tax year 2026IRS Rev. Proc. 2025-321.6, 9.1Each Oct–Nov
0% long-term capital gains rate, single, up to$49,450Tax year 2026IRS Rev. Proc. 2025-327.6Each Oct–Nov
SALT cap$40,400Tax year 202626 U.S.C. §1649.2, 9.6Rises 1% a year to 2029; $10,000 from 2030
SALT cap phase-down threshold (MAGI)$505,000Tax year 202626 U.S.C. §1649.2, 9.6Rises 1% a year to 2029
Child Tax Credit per child$2,200Tax year 2026IRS Rev. Proc. 2025-329.2, 11.2Indexed; each Oct–Nov
Refundable part of Child Tax Credit$1,700Tax year 2026IRS Rev. Proc. 2025-329.2, 11.2Each Oct–Nov
Senior deduction (65+)$6,0002025–2028IRS9.2, 10.8Expires after 2028 unless extended
Saver’s credit AGI limit, single$40,250Tax year 2026IRS9.1Each Oct–Nov
Student loan interest deduction phase-out starts$85,000Tax year 2026IRS Rev. Proc. 2025-324.6Each Oct–Nov
Dependent’s minimum standard deduction$1,350Tax year 2026IRS Rev. Proc. 2025-321.7Each Oct–Nov
Estate tax basic exclusion$15,000,0002026IRS Rev. Proc. 2025-3212.4Indexed from 2027; each Oct–Nov
Annual gift exclusion$19,0002026IRS Rev. Proc. 2025-3212.4Each Oct–Nov
Federal poverty level, one person (for 2026 coverage)$15,6502025 guidelinesHealthCare.gov8.2, 9.1HHS guidelines each January
400% of poverty level, one person$62,6002026 coverage yearHealthCare.gov8.2, 9.1Each January; and if Congress restores enhanced credits

Retirement plan limits (2026)

FigureValue in This VolumeAs OfSourceSectionNext Change or Review
401(k)/403(b)/457 employee deferral$24,5002026IRS IR-2025-1111.8, 6.2, 6.8IRS announcement each Oct–Nov
Catch-up, age 50+$8,0002026IRS IR-2025-1116.2Each Oct–Nov
Catch-up, ages 60–63$11,2502026IRS IR-2025-1116.2Each Oct–Nov
Total employee + employer limit$72,0002026IRS6.2, 6.8Each Oct–Nov
IRA contribution limit$7,5002026IRS IR-2025-1111.7, 1.8, 6.4Each Oct–Nov
IRA catch-up, age 50+$1,1002026IRS IR-2025-1116.4Each Oct–Nov
Roth IRA phase-out starts, single$153,0002026IRS IR-2025-1111.8, 6.4Each Oct–Nov
Roth IRA phase-out starts, joint$242,0002026IRS IR-2025-1116.4Each Oct–Nov
Traditional IRA deduction phase-out starts, single (covered)$81,0002026IRS IR-2025-1111.8, 6.4Each Oct–Nov
SIMPLE IRA deferral$17,000 ($18,100 at employers with 25 or fewer employees)2026IRS IR-2025-1116.8Each Oct–Nov
Roth catch-up wage threshold$150,0002026 (2025 wages)IRS6.2Indexed; each Oct–Nov
SEP eligibility pay threshold$8002026IRS6.8Each Oct–Nov

Health accounts and coverage (2026)

FigureValue in This VolumeAs OfSourceSectionNext Change or Review
HSA limit, self-only$4,4002026IRS Rev. Proc. 2025-191.8, 6.6, 8.2IRS announcement each spring (usually May)
HSA limit, family$8,7502026IRS Rev. Proc. 2025-196.6Each spring
HDHP minimum deductible, self-only$1,7002026IRS Rev. Proc. 2025-196.6, 8.2Each spring
HDHP out-of-pocket maximum, self-only$8,5002026IRS Rev. Proc. 2025-191.4, 6.6, 8.2Each spring
Health FSA limit$3,4002026IRS IR-2025-1036.6IRS announcement each Oct–Nov
Health FSA carryover$6802026IRS IR-2025-1036.6Each Oct–Nov
Dependent-care FSA, per household$7,5002026IRS Pub. 15-B6.6, 11.2Fixed by law; changes only by legislation
ACA out-of-pocket maximum, self-only$10,6002026HealthCare.gov8.2Annual HHS notice (usually spring)
Average total premium for employer coverage, single$9,3252025 surveyKFF8.2, 10.9KFF survey each October
Average total premium for employer coverage, family$26,9932025 surveyKFF8.2KFF survey each October
COBRA estimate at the average single premiumabout $793 a month2025 surveyKFF10.9, 11.4With the KFF survey each October

Social Security and Medicare (2026)

FigureValue in This VolumeAs OfSourceSectionNext Change or Review
Cost-of-living adjustment2.8%For 2026SSA10.3SSA announcement each October (with September CPI)
Social Security wage base$184,5002026SSA1.6, 6.8Each October
Earnings-test limit, under FRA all year$24,4802026SSA10.3, 10.8Each October
Earnings-test limit, year reaching FRA$65,1602026SSA10.3, 10.8Each October
Maximum benefit at full retirement ageabout $4,152 a month2026SSA10.3Each October
Average retirement benefit$2,071 a month2026SSA10.3Each October
OASI trust fund depletion year20322026 Trustees ReportSSA Trustees Report10.3Each Trustees Report (usually spring–summer)
Medicare Part B standard premium$202.90 a month2026CMS10.9CMS announcement each fall (usually Nov)
Medicare Part B deductible$2832026CMS10.9Each fall
Medicare Part A inpatient deductible$1,7362026CMS10.9Each fall
IRMAA threshold, single (2024 MAGI)$109,0002026CMS9.1, 10.9Each fall
IRMAA threshold, joint (2024 MAGI)$218,0002026CMS10.9Each fall
Part D out-of-pocket cap$2,1002026CMS10.9CMS each spring for the following year
Part D national base premium$38.992026Medicare.gov10.9CMS each summer
Nursing home, private room, national median$129,575 a year2025 surveyGenworth CareScout10.10CareScout survey each spring

Student aid and student loans

FigureValue in This VolumeAs OfSourceSectionNext Change or Review
Undergraduate Direct Loan rate6.52%Loans first disbursed Jul 1, 2026–Jun 30, 2027FSA1.8, 4.1July 1 each year (set from the May 10-year Treasury auction)
Graduate Direct Unsubsidized rate8.07%2026–27FSA4.1July 1 each year
PLUS loan rate9.07%2026–27FSA4.1, 4.5July 1 each year
Direct Loan origination fee1.057%Oct 1, 2026–Sep 30, 2027FSA4.1October 1 each year (sequestration)
PLUS origination fee4.228%Oct 1, 2026–Sep 30, 2027FSA4.1October 1 each year
Pell Grant maximum$7,3952026–27FSA4.6Each award year (announced in winter)
Pell Grant minimum$7402026–27FSA4.6Each award year
SAI at which Pell is lost (2 × maximum)$14,7902026–27FSA4.6Moves with the Pell maximum
FAFSA opening date (2027–28)September 23, 20262027–28 cycleFSA1.7, 4.6Each fall
Deadline to leave SAVE, PAYE and ICRJuly 1, 2028Law as of Oct 2026Federal Register4.2, 4.3On new regulations or court rulings
Graduate annual borrowing cap$20,500From Jul 1, 2026Federal Register4.2Fixed by law; changes only by legislation
Parent PLUS aggregate cap per student$65,000From Jul 1, 2026Federal Register4.2Fixed by law
Trump account annual contribution limit$5,0002026IRS1.7, 4.6, 11.2Indexed from 2028; watch IRS final regulations

Housing and banking

FigureValue in This VolumeAs OfSourceSectionNext Change or Review
Conforming loan limit (baseline)$832,7502026FHFA5.4FHFA announcement each late November
High-cost area ceiling$1,249,1252026FHFA5.4Each late November
FHA loan limit floor$541,2872026HUD5.4HUD announcement each December
FHA annual mortgage insurance premium0.50%–0.55%Since Mar 2023HUD5.4On a HUD mortgagee letter
PMI cost per $100,000 borrowed$30–$70 a month2026Freddie Mac5.5Review annually
Deposit insurance limit$250,000Since 2010 (by law)FDIC2.6Changes only by legislation
FedNow participating institutions1,919Sep 28, 2026Fed Financial Services2.3List updated continuously
RTP network participantsabout 1,380Sep 2026The Clearing House2.3Quarterly
Credit-invisible share of adults2.7%Dec 2020 data (published Jun 2025)CFPB3.7When the CFPB publishes a new estimate
Chapter 7 / Chapter 13 court fees$338 / $313Effective Dec 1, 2023U.S. Courts3.8When the Judicial Conference changes fees
Garnishment floor (30 × federal minimum wage)$217.50 a week2026U.S. Dept. of Labor3.8If the federal minimum wage changes

Fraud statistics

FigureValue in This VolumeAs OfSourceSectionNext Change or Review
FTC reported fraud losses$15.9 billion2025 (published Mar 2026)FTC13.1Each March
FTC losses, adults 50+$4.3 billion2025FTC13.1Each March
FBI IC3 reported losses$20.9 billion2025 (published Apr 2026)FBI IC37.8, 13.1Each April
IC3 losses, people 60+$7.7 billion2025FBI IC313.5Each April
IC3 complaints, people 60+201,2662025FBI IC313.5Each April
IC3 crypto-related losses$11.4 billion2025FBI IC37.8Each April
IC3 investment-scam losses$8.6 billion2025FBI IC37.9Each April
Investment-scam losses, people 60+$3.52 billion2025FBI IC313.5Each April

India Lens figures

FigureValue in This VolumeAs OfSourceSectionNext Change or Review
DICGC deposit insurance₹5 lakhSince Feb 4, 2020DICGCPart 2 India LensIf DICGC notifies an increase
RBI repo rate5.25%Aug 2026 policyRBIPart 5 India LensEach MPC meeting (next decision Oct 7, 2026)
PPF rate7.1%Oct–Dec 2026India PostPart 6 India LensQuarterly (announced end of each quarter)
SCSS and Sukanya Samriddhi rate8.2%Oct–Dec 2026India PostParts 4, 10 India LensQuarterly
EPF interest rate8.25%FY2025-26EPFO (epfindia.gov.in)Part 6 India LensEach year (usually spring)
EPF wage ceiling (approved)₹25,000Approved Sep 16, 2026EPFO (epfindia.gov.in)Part 1 India LensOn EPFO’s notified effective date
New-regime zero-tax income (rebate)₹12 lakhTax year 2026-27Income-tax Dept. (incometaxindia.gov.in)Part 9 India LensUnion Budget each Feb 1
Equity LTCG rate above ₹1.25 lakh12.5%Since Jul 23, 2024Income-tax Dept. (incometaxindia.gov.in)Part 7 India LensUnion Budget each Feb 1
Register compiled Oct 4, 2026 from the dated figures in Parts 1–14 and their source notes; every value above was checked against its cited source, and against the text of this volume wherever the text prints it; a few rows also record companion figures that the text does not print, such as the married-filing-separately IRMAA tiers. Sources marked with a regulator’s name but no link (EPFO, India’s Income-tax Department) are cited by name because their sites block automated link checks.
Money Move

Use the same calendar for your own money. The October and January rows are the ones that change household decisions: new contribution limits (raise the 401(k), IRA and HSA amounts in January), new Medicare premiums (check IRMAA before year-end income moves), and new tax brackets (re-check Form W-4). Ten minutes against this table each January keeps every plan in this volume current.