Section 415 Limit 2025. 1, 2025, the limitation on the annual benefit under a defined benefit plan under i.r.c. The total contribution limit for both employee and employer contributions to 401(k) defined contribution plans under section 415(c)(1)(a) increased from $69,000 to $70,000 ($77,500 if.
Having said this, in nearly all cases, an employee’s 415 limit will be calculated on a calendar year basis. Explore related cases, irs advice, and more expert resources with tax notes research.