2024 / 2025 Plan Contribution Limits

2024 / 2025 Plan Contribution Limits

Published On: November 8, 2024

Written by: Ben Atwater and Matt Malick

With the IRS announcing new 2025 contribution limits, the year winding down and the busy holiday season right around the corner, we thought it a good time to look at retirement contributions to make sure you are taking maximum advantage of these saving opportunities.

For U.S. workers, the most popular method of saving for retirement and healthcare is in qualified plans and other tax-advantaged accounts. These plans take on a variety of names, numbers and acronyms and each has its own rules, including various contribution limits. You must have earned income to contribute to these plans. Here is a summary of plans and the contribution limits for 2024 and for 2025.

* Starting in 2025, the catch-up contribution limit for 401(k), 403(b) and 457 increases to $11,250 for anyone ages 60, 61, 62 or 63.
**Starting in 2025, the catch-up limit for SIMPLE IRAs increases to $5,250 for participants aged 60, 61, 62 or 63. Certain small employer SIMPLE IRA plans may have higher contribution limits under the SECURE 2.0 Act.

The age for catch-up contributions to 401(k), 403(b), 457, SIMPLE, Traditional and Roth IRAs is 50.  For HSAs, the catch-up age is 55.  Your modified adjusted gross income may limit your deductibility of traditional IRA contributions and eligibility for Roth IRA contributions. Contact us to discuss whether contributions make sense for you.

The due date for contributions is generally your tax filing date plus extensions for your plan, your business or your individual return. For example, employee deferrals for a plan that stands on its own, like a 401(k), is year-end while employers have until their tax filing deadline to make matching contributions. For a SEP plan, if tied to a distinct business entity, it is the entity filing date. For an IRA, which is an individual plan, the contribution window ends at the individual taxpayer’s filing deadline.

Maximizing plan contributions, to the extent possible, should generally be your first tier of retirement savings. If you need any assistance on how to best maximize your contributions, whether they be at work or with us, please contact us.

© 2024 Atwater Malick, LLC All Rights Reserved. Website Design & Development by WebTek