2024 415c Contribution Limit 2024. The 415(c) contribution limit applicable to defined contribution retirement plans increased from $66,000 to $69,000. Of note, the 2024 pretax limit that applies to elective deferrals to irc section 401(k), 403(b) and 457(b) plans increased from $22,500 to $23,000.
This snapshot discusses how to adjust the irc section 415(c) defined contribution dollar limitation for a short limitation year, resulting from, for example, an initial, amended or. 2025 401 (k) contribution limits: