At Trust Integritas, we empower cannabis businesses with secure, compliant retirement solutions that prioritize long-term success and employee financial well-being.
Pioneering the way for Cannabis access to Retirement Solutions
Preparing for 2026: How Annual IRS Adjustments Force a Reckoning in Cannabis Employee Benefits
The annual IRS Cost-of-Living Adjustments, detailed in Notice 2025-67, are typically viewed by large corporations as routine accounting updates. But in the high-stakes operational environment of the cannabis sector, these routine figures—such as the increase in the defined contribution plan limit from 70000 to 72000 for the 2026 plan year—represent immediate, non-negotiable deadlines. For cannabis operators navigating the tense landscape between state legality and federal prohibition, proactively managing these increases is less about efficiency and more about license defense. A failure to adopt the new maximum elective deferral limit of 24500 signals outdated HR governance, directly weakening retention efforts where competition for skilled talent is fierce, and potentially attracting closer regulatory inspection concerning overall organizational maturity. We break down the critical 2026 limits you must implement by January 1st to remain compliant and competitive in this evolving market. Trust Integritas can help you structure plans that meet today’s laws for employees in the cannabis industry. For more information, reach out to us at Trust-Integritas.com.
IRC 280E Still Applies to Cannabis Businesses: A Compliance Reality Check
Despite renewed optimism surrounding federal rescheduling discussions, IRC §280E remains fully applicable to cannabis businesses today. Marijuana is still classified as a Schedule I substance, no final federal rule has been published moving it to Schedule III, and the IRS has explicitly reaffirmed that §280E continues to apply. Courts have consistently upheld the statute, and Congress has not enacted repeal legislation. Pending litigation — including New Mexico Top Organics — does not change compliance obligations for the broader industry.
At Trust Integritas, our guidance is grounded in enforceable law, not speculation. Businesses disregarding §280E are assuming audit risk, potential penalties, and interest exposure. While reform may eventually arrive, hope is not a compliance strategy. Until substantive legal change occurs, maintaining strict compliance with §280E remains the prudent and defensible position.