|
2012 |
2011 |
2010 |
2009 |
2008 |
2007 |
2006 |
| Elective Deferrals to 401(k), 403(b), 457(b) |
$17,000 |
$16,500 |
$16,500 |
$16,500 |
$15,500 |
$15,500 |
$15,000 |
| Catch-Up Deferrals to 401(k), 403(b), 457(b) |
$5,500 |
$5,500 |
$5,500 |
$5,500 |
$5,000 |
$5,000 |
$5,000 |
| Defined Contribution Plan 415 Limit (total of all sources) |
$50,000 |
$49,000 |
$49,000 |
$49,000 |
$46,000 |
$45,000 |
$44,000 |
| Annual Compensation Limit |
$250,000 |
$245,000 |
$245,000 |
$245,000 |
$230,000 |
$225,000 |
$220,000 |
| Highly Compensated Employee (HCE) |
$115,000 |
$110,000 |
$110,000 |
$110,000 |
$105,000 |
$100,000 |
$100,000 |
| Defined Benefit Plans (annual benefit, not contribution) |
$200,000 |
$195,000 |
$195,000 |
$195,000 |
$185,000 |
$180,000 |
$175,000 |
| SIMPLE 401(k)/IRA |
$11,500 |
$11,500 |
$11,500 |
$11,500 |
$10,500 |
$10,500 |
$10,500 |
| Catch-Up Deferrals to SIMPLE 401(k)/IRA |
$2,500 |
$2,500 |
$2,500 |
$2,500 |
$2,500 |
$2,500 |
$2,500 |
| Top Heavy Key Employee Compensation |
$165,000 |
$160,000 |
$160,000 |
$160,000 |
$145,000 |
$145,000 |
$140,000 |
| SEP Coverage |
$550 |
$550 |
$550 |
$550 |
$500 |
$500 |
$450 |
| Social Security Wage Base |
$110,100 |
$106,800 |
$106,800 |
$106,800 |
$102,000 |
$97,500 |
$94,200 |
| IRA for individuals 49 and below |
$5,000 |
$5,000 |
$5,000 |
$5,000 |
$5,000 |
$4,000 |
$4,000 |
| IRA for individuals 50 and above |
$6,000 |
$6,000 |
$6,000 |
$6,000 |
$6,000 |
$5,000 |
$5,000 |
