Key IRS Limits for Retirement Plans

All Retirement Plans

  2025 2024
Highly-Compensated Employee (HCE) Threshold $160,000 $155,000
Key Employee Officer Threshold $230,000 $220,000
Annual Compensation Limit, General Employees $350,000 $345,000
Annual Addition Limit, Defined Contribution Plan $70,000 $69,000
Annual Benefit Limit, Defined Benefit Plan $280,000 $275,000

401(k), 403(b) AND 457(b) PLANS

  2025 2024
Elective Deferrals Contribution Limit $23,500 $23,000
Catch-Up Contribution Limit (Age 50-59) $7,500 $7,500
Catch-Up Contribution Limit (Age 60-63) $11,250 —

IRAs

  2025 2024
Annual Contribution Limit $7,000 $7,000
Catch-Up Contribution Limit $1,000 $1,000