Originally posted 10.1.2010 | Updated 10.11.2011
- Plan Limits
- 2012
- 2011
- A. Annual Deferral Limit
- 401(k)/403(b)/457/SARSEP
- $17,000
- $16,500
- SIMPLE Retirement Plans
- $11,500
- $11,500
- B. Catch-Up
- Age 50+ 401(k)/ 403(b)*/457*
- $5,500
- $5,500
- Age 50+ SIMPLE Plan
- $2,500
- $2,500
- C. 415 Annual Limits
- Defined Contribution Annual Contribution Limit
- $50,000
- $49,000
- Defined Benefit Maximum Annual Benefit
- $200,000
- $195,000
- D. Compensation Limit
- For determining contributions for non-governmental plans
- $250,000
- $245,000
- For determining contributions for certain governmental plans
- $375,000
- $360,000
- For SEP Eligibility
- $550
- $550
- E. Highly Compensated Employee Definition
- $115,000
- $110,000
- F. Key Employee/Officer
- $165,000
- $160,000
- G. Social Security Taxable Wage Base
- $110,000
- $106,000
- *A special additional catch-up limit applies for certain employees under 403(b) and 457 plans.