DEFINED BENEFIT 415 LIMITS
If you are the owner or a partner of a business that sponsors a Defined Benefit plan, it can be very helpful in your financial planning to know the maximum funding limit within your plan.
The following chart illustrates this by age based on 2023 IRS limits.
| Valuation Date: | 12/31/2025 |
| Compensation Limit: | $350,000 |
| Benefit Limit: | $280,000 |
| Mortality: | IRC 417(e) Lump Sum Table for 2025 |
Estimated Maximum Funding
Age |
Benefit |
Lump Sum |
| 90 | $350,000 | $136,383 |
| 89 | $350,000 | $144,613 |
| 88 | $350,000 | $153,488 |
| 87 | $350,000 | $162,988 |
| 86 | $350,000 | $173,164 |
| 85 | $350,000 | $183,707 |
| 84 | $350,000 | $194,562 |
| 83 | $350,000 | $205,733 |
| 82 | $350,000 | $217,012 |
| 81 | $350,000 | $228,535 |
| 80 | $350,000 | $240,247 |
| 79 | $350,000 | $252,051 |
| 78 | $350,000 | $263,911 |
| 77 | $350,000 | $275,786 |
| 76 | $350,000 | $287,730 |
| 75 | $350,000 | $299,545 |
| 74 | $350,000 | $311,245 |
| 73 | $350,000 | $322,814 |
| 72 | $350,000 | $334,178 |
| 71 | $350,000 | $345,381 |
| 70 | $350,000 | $356,335 |
| 69 | $350,000 | $367,016 |
| 68 | $350,000 | $377,487 |
| 67 | $325,324 | $360,367 |
| 66 | $301,676 | $342,807 |
| 65 | $280,000 | $326,105 |
| 64 | $280,000 | $333,887 |
| 63 | $280,000 | $341,504 |
| 62 | $280,000 | $349,009 |
| 61 | $260,883 | $332,017 |
| 60 | $243,284 | $315,855 |
| 59 | $227,088 | $300,484 |
| 58 | $212,172 | $285,863 |
| 57 | $198,409 | $271,957 |
| 56 | $185,694 | $258,731 |
| 55 | $173,916 | $246,151 |
| 54 | $163,008 | $234,186 |
| 53 | $152,908 | $222,806 |
| 52 | $143,546 | $211,982 |
| 51 | $134,860 | $201,687 |
| 50 | $126,794 | $191,895 |
| 49 | $119,293 | $182,582 |
| 48 | $112,309 | $173,723 |
| 47 | $105,800 | $165,297 |
| 46 | $99,727 | $157,283 |
| 45 | $94,055 | $149,660 |
| 44 | $88,752 | $142,410 |
| 43 | $83,787 | $135,513 |
| 42 | $79,136 | $128,952 |
| 41 | $74,775 | $122,712 |
| 40 | $70,683 | $116,775 |
| 39 | $66,841 | $111,128 |
| 38 | $63,230 | $105,756 |
| 37 | $59,836 | $100,646 |
| 36 | $56,641 | $95,784 |
| 35 | $53,633 | $91,159 |
| 34 | $50,798 | $86,758 |
| 33 | $48,125 | $82,572 |
| 32 | $45,603 | $78,589 |
| 31 | $43,223 | $74,799 |
| 30 | $40,976 | $71,193 |
| 29 | $38,854 | $67,763 |
| 28 | $36,850 | $64,498 |
| 27 | $34,957 | $61,392 |
| 26 | $33,167 | $58,436 |
