Find what you need to operate a retirement plan and keep it in compliance with the law.
Recent developments
Changes to guidance, law and procedures that affect employee plans.
401(k) limit increases to $23,500 for 2025, IRA limit remains $7,000
The IRS announced that the amount individuals can contribute to their 401(k) plans in 2025 has increased to $23,500, up from $23,000 for 2024. The IRS also issued technical guidance regarding all cost‑of‑living adjustments affecting dollar limitations for pension plans and other retirement-related items for tax year 2025 in Notice 2024-80 PDF.
Small businesses
If you sponsor a plan, you must keep it in compliance.