Defined contribution maximum limit, employee + employer (age 49 or younger) $70,000, up from $69,000 in 2024 Defined contribution maximum limit (age 50 or older), all sources + catch-up $79,000, up from $76,500 in 2024 Highly compensated employees’ threshold for nondiscrimination testing...
Keep in mind that the contribution limit is much lower — $7,000 in 2024 and 2025 ($8,000 if age 50 and older)— and Roth IRAs have income limits. When choosing between the traditional and Roth variety of an IRA or 401(k), the di...