Irc 415 B Limit 2025. Internal revenue code section 415 (b) limits the annual dollar amount that the pension plan can pay to a participant. 415 limitations on benefits and contributions under qualified plans.

The provisions of subparagraph (a) shall apply to the limitations under paragraphs (1) (b) and (4), except that such subparagraph shall be applied with respect to years of service. 415 limitations on benefits and contributions under qualified plans.