Tax-advantaged retirement plans and Individual Retirement Arrangements (IRAs).
Recent developments
Changes to guidance, law and procedures that affect employee plans.
Digital Form 15315, Annual Certification for Multiemployer Defined Benefit Plans
The IRS Employee Plans recently digitalized Form 15315 to allow you to electronically report the actuarial certification of a multiemployer defined benefit plan’s funding status. The Mobile Friendly Forms webpage has a glitch that won’t allow you to enter a date beyond December 31, 2025, or plan numbers beginning with 0; for example, 002.
Note: The IRS is now accepting Form 15315 PDF certifications by mail, fax or email.
Department of the Treasury
Employee Plans
CHI-7602 – 25th Floor
230 S. Dearborn Street
Chicago, IL 60604
Fax
855-215-7122
Subject line: Multiemployer Certification
Attachments
No additional attachments or letters should be submitted with your Form 15315 submission
401(k) limit increases to $23,500 for 2025, IRA limit remains $7,000
The IRS announced that the amount individuals can contribute to their 401(k) plans in 2025 has increased to $23,500, up from $23,000 for 2024. The IRS also issued technical guidance regarding all cost?of?living adjustments affecting dollar limitations for pension plans and other retirement-related items for tax year 2025 in Notice 2024-80 PDF.
Required minimum distribution (RMD)
Minimum amount you may need to annually withdraw from your retirement plan after age 72.
IRAs
Find how to make tax-deferred investments for your retirement by contributing to traditional and Roth IRAs.
Contribution limits
Find amounts you can contribute to your retirement plans and IRAs each year.
Types of retirement plans
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Life events
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Plan administration
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Calculate plan benefits:
Resources
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