A tear down of Apple's new lower priced $1,099 iMac desktop reveals that, not suprisingly, the memory is not upgradeable. Users who purchase the system will be left stuck with the 8 GB of RAM that the device ships with as the RAM is soldered onto the logic board and cannot be swapped out for higher capacity modules.
Additionally, users who opt for this model cannot choose a build-to-order option with more memory. If you want more memory beyond the 8 GB, you would have to choose the next iMac model up. That model starts at $1,299 with the same amount of RAM but with better hardware specs. Choosing to increase the RAM on a build-to-order option on that model will take you to 16 GB for $1,499.
Does this fact make the cheaper iMac less appealing to you?
Source: Mac Sales