Human Resources
IRS 2015 Official Indexed Figures for Retirement Plans and Other Employee Benefit Plans

IRS 2015 Official Indexed Figures for Retirement Plans and Other Employee Benefit Plans


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The Internal Revenue Service (IRS) issued Information Release 2014-99 on October 23, 2014, providing the 2015 official indexed figures for retirement plans and other employee benefit plans. Many of the pension plan limitations will change for 2015 because the increase in the cost-of-living index met the statutory thresholds that trigger their adjustment. However, other limitations will remain unchanged.

Following are the official limits of most interest to large and medium employers, as well as the official 2015 key employee pay thresholds for top-heavy plans.

IRS 2015 Official Indexed Figures for Retirement Plans and Other Employee Benefit Plans