2022年9月13日 · What is the 415 (c) Limit? The 415 (c) limit caps the amount of “annual additions” (i.e., total contributions) a 401 (k) plan can allocate to participants each “limitation year.” It is subject to annual cost-of-living adjustments. For 2025, the 415 (c) limit is the lesser of:

A detailed listing of each eligible employee’s ADP ratio, 401(k) contributions, test compensation, and HCE status can be found in the ADP/ACP Nondiscrimination Test Report. Employees are displayed in descending order of test compensation, with HCEs listed first.

2019年1月17日 · HTTP 415错误状态码是指"Unsupported Media Type"（不支持的媒体类型）。 这通常发生在客户端向服务器 发送 请求 时， 请求 中包含的媒体类型（例如Content-Type头部）不被服务器支持或识别的情况下。

2024年7月31日 · Internal Revenue Code Section 415 (c) provides that during a limitation year, the annual additions (total of employer contributions, employee contributions and forfeitures allocated to a participant) cannot exceed the lesser of 100% of the participants compensation or:

2021年1月19日 · 401 (k) nondiscrimination tests must be passed to demonstrate that annual contributions do not impermissibly discriminate in favor of HCEs. For 2025, an HCE is defined as an individual that meets one of the following criteria: They received more than $155,000 in compensation from the employer during 2024.

Nondiscrimination testing is the process of identifying when benefit limits for qualified retirement plans are exceeded. Essentially, nondiscrimination regulations were created in order to prevent retirement plans from discriminating in favor of Highly Compensated Employees (HCEs).

415(b) dollar limitation and adjustments to that limitation Adjustment to 415(b) dollar limit Section 415(b) provides a percentage of compensation limit and a dollar limitation to test a participant’s straight life annuity on an annual basis for DB plans. The 415(b) dollar limitation has to be adjusted if the participant’s annuity

The 415 (Unsupported Media Type) status code indicates that the origin server is refusing to service the request because the payload is in a format not supported by this method on the target resource. The format problem might be due to the request's indicated Content-Type or Content-Encoding, or as a result of inspecting the data directly. DOC

2016年7月21日 · 415 Annual Additions Test. The 415 annual additions limitation limits the overall annual defined contributions a participant can receive. The contributions include all contributions made to the plan including pre-tax and Roth contributions, employer contributions, safe harbor contributions, and any allocation of forfeitures.

2018年2月21日 · A 401(k) provider will typically complete this testing, but they must receive correct 415 or 414(s) compensation from the employer to do their job right. 415 compensation is basically gross wages – including any pre-tax salary deferrals.