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Qualified Pension Plan Limits
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| 401(k) Elective Deferrals |
$16,500 |
$17,000 |
| Maximum 401(k) Catch-Up Contributions 1 |
$5,500 |
$5,500 |
| Defined Benefit Plan (Max. Annual Benefit) 3 |
$195,000 |
$200,000 |
Defined Contribution Plan
(Max. Annual Contribution) 3 |
$49,000 |
$50,000 |
| SIMPLE Maximum Deferral |
$11,500 |
$11,500 |
| Annual Compensation (for determining Maximum Benefits & Contributions) 4 |
$245,000 |
$250,000 |
| 457(e)(15) Limits |
$16,500 |
$17,000 |
| Social Security Taxable Wage Base 4 |
$106,800 |
$110,100 |
| Key Employee Officer Threshold 3 |
$160,000 |
$165,000 |
| Highly Compensated Employee 2 |
(5% owner) or $110,000 |
(5% owner) or $115,000 |
- Participant must be at least 50 years old as
of the end of the applicable year to qualify for catch-up contributions.
- For purposes of the Highly Compensated Employee
determination, the applicable limit determines the HCE's for the
following year (Ex: $110,000 or more in 2011
identifies the individuals
that will be HCE's in 2012).
- Effective for limitation years ending in calendar year.
- Effective for plan years beginning in calendar year.
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Retirement Plan Solutions, All rights reserved.
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