Applicable to taxable years beginning after December 31, 2024

I.R.C. § 414(v)(2)(B)(i)

The limitation for catch-up contributions to an applicable employer plan other than a plan described in section 401(k)(11) or section 408(p) that generally applies for individuals aged 50 or over remains $7,500.

• 401(k)
• 403(b)
• 457(b)

I.R.C. § 414(v)(2)(B)(ii)

The limitation for catch-up contributions to an applicable employer plan described in section 401(k)(11) or section 408(p) that generally applies for individuals aged 50 or over remains $3,500.

I.R.C. § 414(v)(2)(B)(iii)

The limitation under section 414(v)(2)(B)(iii) for catch-up contributions to certain accounts or plans described in section 401(k)(11) or section 408(p) that generally applies for individuals aged 50 or over remains $3,850.

I.R.C. § 414(v)(2)(E)(i)

The limitation under section 414(v)(2)(E)(i) for catch-up contributions to an applicable employer plan other than a plan described in section 401(k)(11) or section 408(p) that applies for individuals who attain age 60, 61, 62, or 63 in 2025 is $11,250.

• Age 50-59 Catch-up Limit $7,500
• Age 64+ Catch-up Limit $7,500

I.R.C. § 414(v)(2)(E)(ii)

The limitation under section 414(v)(2)(E)(ii) for catch-up contributions to an applicable employer plan described in section 401(k)(11) or section 408(p) that applies for individuals who attain age 60, 61, 62, or 63 in 2025 is $5,250.

• Age 50-59 Catch-up Limit $7,500
• Age 64+ Catch-up Limit $7,500

I.R.C. § 414(v)(2)(E)(iii)

The limitation under section 414(v)(2)(B)(iii) for catch-up contributions to certain accounts or plans described in section 401(k)(11) or section 408(p) that generally applies for individuals aged 50 or over remains $3,850.