2015 Pension Limits

2015 Pension Limits

In working with your qualified plan, the plan, plan sponsor, and participants will be subject to various pension limits as prescribed by the Internal Revenue Code.

Section 415 of the Internal Revenue Code provides for dollar limits on the benefits and the contributions for qualified retirement plans.

The 2015 pension limits as set by the Internal Revenue Service can be found below and on the IRS Website.

2015 Pension Limits




Maximum Annual Pension Benefit




Maximum Annual Addition




Maximum Elective Deferral




Catch-up Contribution-401(k), 403(b)




Qualified Plan Compensation Limit




Highly Compensated Employee  $120,000



Key Employee Compensation  $170,000



SIMPLE Maximum Contribution  $12,500



To get an idea of the maximum 2015 contribution limits for a 401(k)/profit sharing plan, a cash balance plan, and a combination of both, view 2015 Contribution Limits: 401(k) and Cash Balance Plans.

Contact Us to Receive a Plan Design for Your Company

Pinnacle Plan Design is a third-party administrator (TPA) for employer-sponsored qualified retirement plans. We specialize in retirement plan design, administration and actuarial consulting. Pinnacle has a local presence in Tucson and Phoenix, Arizona (AZ), as well as Houston, Texas (TX) and Columbus, Ohio (OH), and we proudly serve businesses nationwide.

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