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Retirement Planning
Chapter 5: Profit-Sharing Plans/PENSION-LINKED EMERGENCY SAVINGS ACCOUNTS
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Chapter 5: Profit-Sharing Plans

PENSION-LINKED EMERGENCY SAVINGS ACCOUNTS

01.Core Concepts

(PLESAs) (1 of 2) • Employee-funded emergency savings account within the qualified plan • Employee must meet plan eligibility requirements • Maximum contribution $2,500 (in 2025) • Roth contributions only • Contribution counts toward maximum $23,500 (in 2025) • Employer may automatically enroll employees at a maximum rate of 3% of compensation • Employees may opt out or choose a different rate • Contributions eligible for employer match (to EE’s retirement account)