View Page As PDF
Share Button
Tweet Button

On October 23, 2014, the IRS announced cost of living adjustments affecting dollar limitations for pension plans and other retirement-related items for the Tax Year 2015. Many of the limitations have changed from the limits that are in place for 2014.

Below are the 2015 plan limitations:

2015 Retirement Plan Limits




 401(k),403(b) and 457(b) Deferral Limits     



 401(k) and 403(b) Catch-up Deferral Limits 



 Annual Limitation on Compensation            



 Defined Contribution Limitation                     



 Defined Benefit Limitation                               



 Highly Compensated Employee Compensation Threshold    



 Key Employee Compensation - Officer Threshold



 SIMPLE Deduction



 SIMPLE Catch-Up Contribution



 IRA Contribution Limit



 IRA Catch-Up Contribution Limit



 Social Security Wage Base



For more information, please contact:

John M. Wirtshafter

Dale R. Vlasek

Antoinette M. Pilzner

Benefit programs should be a win-win for employers and employees. We strive to accomplish that goal in the design, implementation and operation of sophisticated benefit and executive compensation programs – qualified and non-qualified retirement programs and health and welfare plans. Our employee benefits team has a long track record of working to maximize the efficiency and economic feasibility of each program.