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ARTICLE · 17 DECEMBER 2024

Retirement Plan Limitations For 2025

Calfee, Halter & Griswold LLP
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On November 1, 2024, the Internal Revenue Service (IRS) released Notice 2024-80, which announced the dollar limitations for benefits and contributions under qualified retirement plans for 2025...

United StatesEmployment and HR
Jason A. Rothman
Jason A. Rothman
Sheila M. Ninneman
Sheila M. Ninneman
Robert A. Miller
Robert A. Miller
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On November 1, 2024, the Internal Revenue Service (IRS) released Notice 2024-80, which announced the dollar limitations for benefits and contributions under qualified retirement plans for 2025, as adjusted for cost-of-living under Internal Revenue Code Section 415.

Separately, the Social Security Administration also announced the taxable wage base for 2025.

Generally speaking, the amounts increased from 2024 to 2025, with the catch-up contribution limit being the exception.

One noteworthy addition for 2025 is the introduction of the "super catch-up" contribution opportunity for plan participants ages 60 to 63.

The chart below shows the limitations effective January 1, 2025, as compared to those for 2024:

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