Regulatory Updates
Regulatory Updates provide quick access to employee benefit regulations, rulings and other guidance released by governmental agencies in the U.S. and Canada.
New updates to this page may be included in Today’s Headlines which is emailed to International Foundation members each business day. Inquiries regarding these updates should be directed to the Benefits Knowledge Center at the International Foundation at (888) 334-3327, option 5 or [email protected].
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IRS Updates Covered Compensation Tables for 2025
Dec 23, 2024, 06:00
by
Jenny Gartman
The Internal Revenue Service (IRS) has released Revenue Ruling 2025-02 which provides tables of covered compensation under Section 401(I)(5)(E) of the Internal Revenue Code for the 2025 plan year. The tables are used to determine contributions to defined benefit plans and permitted disparity.
For purposes of determining covered compensation for the 2025 year, the taxable wage base was revised to $176,100 (up from $168,600 in 2024).