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EIC23-1 Volume 39 Issue 1

Pension plan limits for tax year 2023

February 22, 2023

The purpose of this circular is to alert employers to the Internal Revenue Service pension plan limits for tax year 2023 and to inform employers of the creditable compensation limit under the Teachers’ Retirement Law for California State Teachers’ Retirement System (CalSTRS) members and participants who are subject to the California Public Employees’ Pension Reform Act of 2013 (PEPRA). CalSTRS is not authorized to give tax advice; accordingly, if you have any questions about these or any other Internal Revenue Code (IRC) sections, please contact your tax advisor or the Internal Revenue Service.

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