Principal Code Limits and Other IRS Limits - The Internal Revenue Code (IRC) establishes a number of limitations on benefit payments from and contributions to retirement plans. The limits are located in numerous sections of the Code and often apply in different ways to public and private plans. Generally, a plan must comply with the limits to maintain its tax qualified status. Every year, the Internal Revenue Service determines if certain limits should be increased to reflect increases in the Consumer Price Index.
Principal Code Limits (.pdf)
Other IRS Limits (.pdf)