Section 415 Limits 2024. The 2024 section 415(c) limit is $69,000. The annual limit for defined contribution plans.
The internal revenue code (irc) section 415 (c) contribution limit applicable to defined contribution retirement plans increased from $66,000 to $69,000 for 2024. The dollar limitations adjusted by reference to irc section 415(d) are modified annually for inflation and, consequently, most of them are changed for 2024.