State Police Plan

For PFRS Tier 2, 5 and 6 Members, (Section 381-b)

IRS Pension Limitation

State Police Plan
For PFRS Tier 2, 5 and 6 Members
(Section 381-b)

Internal Revenue Code Section 401(a)(17) limits the amount of earnings that qualified pension plans, including PFRS, may use to calculate benefits. It affects members who first join on or after April 1, 1996, and excludes earnings over $290,000 from April 1, 2021 – March 31, 2022. The amount is set by federal law and is periodically adjusted for inflation.