Page Trucking–Goulet deal creates Page G.T.C.; IRS hikes 401(k) caps for 2026 — here’s what matters for fleets and owner-ops

Page Trucking–Goulet deal creates Page G.T.C.; IRS hikes 401(k) caps for 2026 — here’s what matters for fleets and owner-ops

Specialized bulk consolidation: Page Trucking to acquire Goulet Trucking

Page Trucking has agreed to acquire Massachusetts-based Goulet Trucking, combining two family-owned specialists in bulk hauling and hazardous/nonhazardous waste transport. The companies will form a new entity, Page G.T.C., and expect the transaction to close in the first quarter of 2026. Together, they project a fleet of more than 500 trucks and about 1,500 pieces of equipment; Page will retain its Weedsport, New York, headquarters, and both carriers say personnel will be retained with a combined leadership team. Terms were not disclosed. Published announcements were made Nov. 18–24, 2025.

Why it matters: this is another signal that 2025’s emphasis on operational efficiency is continuing into 2026 through M&A, especially in niche segments where specialized trailers, permits and know‑how create barriers to entry. Page highlighted expected synergies from shared equipment utilization and an expanded footprint of overweight‑permitted assets, which can reduce empty miles and improve asset turns in bulk lanes across the Northeast and beyond. Independent coverage from trade outlets similarly underscored the scale benefits and Q1 2026 close timeline.

What fleets and shippers can expect: consolidation in specialized bulk typically brings denser networks for matching payloads and backhauls, deeper bench strength for compliance and spill response, and more leverage on equipment procurement and maintenance. For carriers competing in adjacent lanes (scrap metal, aggregates, industrial byproducts), anticipate tighter competition for regional contracts in the Northeast and Mid‑Atlantic. Owner‑operators leased to either brand could see steadier utilization in overweight corridors and more access to specialty trailers—while onboarding standards and safety tech requirements may harmonize under the new entity over the next few quarters.

IRS raises 401(k) limits for 2026: room to save more

The IRS increased the 401(k)/403(b)/governmental 457/TSP employee deferral limit to $24,500 for tax year 2026 (up from $23,500 in 2025). The age‑50 catch‑up rises to $8,000. Traditional and Roth IRA contribution limits increase to $7,500, with the IRA catch‑up at $1,100 for those 50 and older. The special SECURE 2.0 “super catch‑up” for ages 60–63 remains $11,250 in 2026. These changes were announced Nov. 13, 2025, in IRS guidance and Notice 2025‑67.

For small fleets and owner‑operators using solo 401(k)s or SEP/SIMPLE plans, the defined contribution plan’s overall annual additions limit rises to $72,000 in 2026 (employee deferrals plus employer contributions, subject to plan calculations and net earnings caps). This is most relevant for S‑corp and sole‑prop trucking businesses that blend salary, profit sharing and elective deferrals to maximize retirement savings. Work with your plan provider or CPA to confirm allowable employer contributions, especially if your compensation mix shifted in 2025.

Action checklist

  • Shippers: if you move hazardous/nonhazardous waste or industrial bulk, revisit 2026 bid calendars. A larger Page G.T.C. footprint may change available capacity, pricing dynamics and service redundancies in the Northeast. Build contingency options in case integration affects start-of-year lead times.
  • Fleets competing in bulk: map where Page and Goulet overlap your lanes. Consider partnerships for overflow or specialty trailers if you’re light on overweight‑permitted equipment, and differentiate on service (e.g., rapid turn on roll‑off or walking‑floor jobs).
  • Owner‑operators: watch for updated lease language, safety tech standards and trailer rental programs as the new entity aligns policies. If you’re in overweight routes, verify permit coverage and axle configurations to capture higher‑yield loads.
  • Benefits planning before Dec. 31, 2025: confirm 2025 deferrals are on track, then adjust 2026 payroll or solo‑401(k) elections in January to reflect the $24,500 limit and new catch‑ups. If you’re 50+, set your 2026 catch‑up to $8,000; if you’ll be 60–63 during 2026, ask whether the super catch‑up applies to your plan.
  • S‑corp/LLC owners: model the $72,000 overall additions cap against projected W‑2 wages and net earnings, including any changes to per‑diem, equipment payments and health premiums that affect plan compensation.

Bottom line: A bigger Page G.T.C. positions specialized bulk capacity for 2026 while the IRS is giving trucking businesses and drivers a little more room to fortify retirement savings. Put both to work—tighten network partnerships where bulk demand is rising and lock in higher 2026 deferrals early to maximize tax‑advantaged growth.

Sources Consulted: Trucking Dive; Page Trucking press release; Transport Topics; Internal Revenue Service (news release and Notice 2025‑67).


Need to file your Form 2290?

Join thousands of owner-operators and carriers who trust HeavyTax.com for fast and easy HVUT e-filing.

This article was prepared exclusively for truckstopinsider.com. For professional tax advice, consult a qualified professional.