415c Annual Additions Limit 2024. “annual additions” is the annual total of. Total annual additions to a participant’s defined contribution plan account are limited to the dollar amount imposed by irc section 415(c).
In such cases, the overpayment cannot have resulted from a compensation limit failure under section 401(a)(17) or an annual additions failure under section 415. The 415(c) limit is subject to annual adjustments based on changes in the cost of living.