Qlac Limits 2025. Amends the qbad provision to restrict the recontribution period to three years for distributions made after enactment and. A qualified longevity annuity contract, or qlac, is a deferred annuity that's meant to stop you from outliving your savings.
Qlac contribution limits in december of 2022, updates to the secure 2.0 tax law changed the qlac limits—effective for 2023. Under the new proposed rules to increase qlac limits, you could contribute up to $200,000 or 100% of your 401(k) or ira account balance to a qlac.