In addition to the numbers shown in “Unofficial Inflation Adjustments for 2025,” practitioners may also wish to know that the limit on qualified charitable distributions from individual retirement accounts under I.R.C. § 408(d)(8), which had been $100,000 in 2023 and $105,000 in 2024, should become $108,000 in 2025. (The Internal Revenue Service should publish official inflation adjustments in 4-8 weeks.)