Around 2 tends to be the earliest limits that have been confirmed.
Memory scientists don't claim that no memory persists from infancy, its just that it hasn't been confirmed, and there's lots of evidence of infants failing to remember events from months back in infant memory experimental paradigms, and highly plausible scenarios of memory reconstructions, from pictures, or from stories.
5 year later show the same two balls and say you will give the kid an ice cream if it picks the same color. Obviously give the ice cream no matter the pick ...