Irs 415 B Limit 2024. The 415(c) contribution limit applicable to defined contribution retirement plans increased from $66,000 to. The limitation on the annual benefit for a defined benefit plan under section 415 (b) (1) (a) also increases to $275,000 (from $265,000).
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. The irs indexed dollar limits to qualified retirement plans are provided in the table below.