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Posted

I assume the contribution limit for 2025 is $81,250 for those who are age 60, 61, 62 or 63 as of 12/31/2025?

Example: employer contribution of $46,500, deferral of $23,500, regular catch up of $7500 and super catch up of $3750.

Is that correct?

Tom 

Posted

That's correct, but there are other ways to get to the total.  The easier math for 2025 is the maximum annual additions are $70,000 plus the super catch-up limit $11, 250 equals $81,250.

A forfeiture reallocation also is an annual addition which could result in a 415 issue if the participant focuses solely on contributions.

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