Irc Section 415 C Limit 2025. This snapshot discusses how to adjust the irc section 415 (c) defined contribution dollar limitation for a short limitation year, resulting from,. The lesser of the maximum dollar limitation for annual benefits under defined benefit plans under internal revenue code.

The 415(c) contribution limit applicable to defined contribution retirement plans increased from $66,000 to $69,000. Irs releases the qualified retirement plan limitations for 2025: