News & Analysis as of

Retirement Plan › Contribution Limits › Highly Compensated Employees

BCLP

Prepare Now for Mandatory Roth Catch-Up

BCLP on

Proposed Treasury regulations relating to catch-up contributions were issued in January of 2025 that include guidance for the mandatory Roth catch-up requirement, which was first provided under section 603 of Division T of...more

Foster Swift Collins & Smith

IRS Announces 2025 Cost-of-Living Adjustments for Retirement Plans and for Health and Welfare Benefit Plans

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The IRS has announced the 2025 cost-of-living adjustments for retirement plan and health and welfare benefit plan limitations. The charts below set forth the applicable limitations....more

Bond Schoeneck & King PLLC

IRS Announces 2023 Retirement Plan and Other Benefit Limitations

Bond Schoeneck & King PLLC on

The Internal Revenue Service announced the dollar limitations for retirement plans and other benefits, beginning January 1, 2023. Some of the limits are listed below....more

Fox Rothschild LLP

IRS Announces 2023 Cost-of-Living Adjustments for Qualified Retirement Plans

Fox Rothschild LLP on

As inflation and expectations of further interest rate increases by the Federal Reserve continue to challenge the U.S. economy, a silver lining of sorts is the opportunity to save at record levels, on a tax-deferred basis. In...more

Fox Rothschild LLP

The 2022 Increases for Retirement Plan Participants and Social Security Recipients

Fox Rothschild LLP on

Late last year, the IRS confirmed the widely expected cost-of-living adjustments to the various dollar limitations applicable to qualified retirement plans for 2022. Here are a few of the changes outlined in Notice 2021-61. ...more

Ruder Ware

2022 Qualified Plan Cost of Living Increases, 2022 Social Security Taxable Wage Base

Ruder Ware on

On November 4, 2021 the Internal Revenue Service announced the cost-of-living adjustments for the various qualified retirement plan limits. The vast majority of the limits shown below have increased from last year....more

Cooley LLP

Alert: IRS Announces Adjusted Plan Limits for 2021

Cooley LLP on

The Internal Revenue Service has announced cost-of-living-adjusted limits for 2021 that affect the operation of tax-qualified retirement plans, including 401(k) plans and certain other types of employee benefit plans,...more

Troutman Pepper Locke

IRS Announces 2021 Retirement Plan Limits – Most Limits Remain Unchanged

Troutman Pepper Locke on

The Internal Revenue Service announced the 2021 cost-of-living adjustments to the dollar limitations for qualified retirement plans and other benefits, and the Social Security Administration announced its own cost-of-living...more

Pullman & Comley, LLC

IRS Announces Cost of Living Adjustment (COLA) Limits for 2020 Applicable to Retirement Plans

Pullman & Comley, LLC on

The Internal Revenue Service and the Social Security Administration have announced the cost of living adjustments (COLA) applicable to dollar limitations for retirement plans and the Social Security wage base for 2020. Many...more

Pullman & Comley, LLC

IRS Announces Cost of Living Adjustment (COLA) Limits for 2019 Applicable to Retirement Plans

Pullman & Comley, LLC on

The Internal Revenue Service and the Social Security Administration have announced the cost of living adjustments (COLA) applicable to dollar limitations for retirement plans and the Social Security wage base for 2019. ...more

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