Irc Section 415 C Limit 2024. The dollar limitations adjusted by reference to irc section 415 (d) are modified annually for inflation and, consequently, most of them are changed for 2023. 401 (k) pretax limit increases to $23,000.

The 415(c) limit is the maximum amount of contributions that individuals can make to a defined contribution retirement plan in a calendar year, as per section 415(c) of the internal revenue code. § 415 (a) (1) trusts — a trust which is a part of a pension,.