Maximum Benefit Contributions Limit for 2002-2013

 
2013 2012 2011 2010 2009 2008 2007
Elective Deferrals (401k & 403b plans) $17,500 $17,000 $16,500 $16,500 $16,500 $15,500 $15,500
Annual Benefit Limit $205,000 $200,000 $195,000 $195,000 $195,000 $185,000 $180,000
Annual Contribution Limit $51,000 $50,000 $49,000 $49,000 $49,000 $46,000 $45,000
Annual Compensation Limit $255,000 $250,000 $245,000 $245,000 $245,000 $230,000 $225,000
457 (b)Deferral Limit $17,500 $17,000 $16,500 $16,500 $16,500 $15,500 $15,500
Highly Compensated Threshold $115,000 $115,000 $110,000 $110,000 $110,000 $105,000 $100,000
SEP Coverage $550 $550 $550 $550 $550 $500 $500
SEP Compensation Limit $255,000 $250,000 $245,000 $245,000 $245,000 $230,000 $225,000
Income Subject to Social Security $113,700 $110,100 $106,800 $106,800 $106,800 $102,000 $97,500
Top-Heavy Plan Key Employee Comp $165,000 $165,000 $160,000 $160,000 $160,000 $150,000 $145,000
Catch-Up Contributions $5,500 $5,500 $5,500 $5,500 $5,500 $5,000 $5,000
SIMPLE Catch-Up Contributions $2,500 $2,500 $2,500 $2,500 $2,500 $2,500 $2,500

Please feel free to call one of our consultants to review your questions in detail.