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Retirement Plans Newsletter

BULLETIN
December 20, 2024

 

[Official Guidance]

Text of IRS Rev. Rul. 2025-2: Permitted Disparity in Employer-Provided Contributions or Benefits (Covered Compensation Tables) (PDF)

"This revenue ruling provides tables of covered compensation under Section 401(l)(5)(E) of the Internal Revenue Code and the Treasury Regulations thereunder, for the 2025 plan year.... For purposes of determining covered compensation for the 2025 plan year, the taxable wage base is $176,100."  MORE >>

Internal Revenue Service [IRS]

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BenefitsLink® Retirement Plans Newsletter, ISSN no. 1536-9587.

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