The “Last 25 Percent” Review

By the time early fall arrives, most of the year is already behind us. That final quarter can slip by between holidays, travel, and everything else vying for attention. Financially, though, those last few months still leave time to make decisions that could matter before the calendar turns.

Think of it as your Last 25 Percent Review, a chance to look for unfinished financial business while there is still time to act.

Start with your workplace retirement plan. For 2026, the employee contribution limit for most 401(k), 403(b), and 457 government plans is $24,500, with additional catch-up opportunities available for eligible participants. Check your year-to-date contributions and consider whether your current payroll elections are on track to meet your intended savings.

Your HSA deserves a look, too. The 2026 contribution limits are $4,400 for self-only coverage and $8,750 for family coverage. HSA contributions can generally be made up to the tax filing deadline, but reviewing your balance now gives you time to adjust payroll contributions or plan ahead.

IRAs have a 2026 contribution limit of $7,500, plus an additional catch-up contribution for those who qualify. IRA contributions generally have a later tax filing deadline as well, so the fourth quarter is less about rushing and more about deciding whether an IRA contribution fits your overall strategy.

Then turn your attention to items that may truly be tied to December 31:

• Required minimum distributions: If you are subject to an RMD, confirm that the appropriate amount has been distributed.
• Charitable giving: Contributions intended for the current tax year generally must be made before year-end.
• Investment gains and losses: Review taxable accounts for potential tax-planning opportunities before trades settle in the next calendar year.
• Tax withholding: Compare what has been withheld with your expected tax situation, particularly if your income changed during the year.
• Flexible spending accounts: Review remaining FSA dollars and your employer’s specific carryover or spending rules.

The fourth quarter does not need to become a financial fire drill. A review now simply gives you more time to make thoughtful decisions.

As year-end approaches, let us know if anything has changed in your finances or goals. We can review what still needs attention and help ensure that important opportunities or deadlines do not get lost in the holiday rush.