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Text of IRS Information Release 2014-99: 2015 Pension Plan Limitations (PDF)
Internal Revenue Service [IRS]
[Official Guidance] Oct. 23, 2014
"The elective deferral (contribution) limit for employees who participate in 401(k), 403(b), most 457 plans, and the federal government's Thrift Savings Plan is increased from $17,500 to $18,000. The catch-up contribution limit for employees aged 50 and over ... is increased from $5,500 to $6,000. The limit on annual contributions to an [IRA] remains unchanged at $5,500.... [T]he limitation on the annual benefit under a defined benefit plan under Section 415(b)(1)(A) remains unchanged at $ 210,000.... The limitation for defined contribution plans under Section 415(c)(1)(A) is increased in 2015 from $52,000 to $53,000."
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