2012 Plan Limits


401(k) Plan Limits for Plan Year

2012

2011

2010

401(k) Elective Deferrals

$    17,000

$   16,500

$   16,500

Annual Defined Contribution Limit

$    50,000

$   49,000

$   49,000

Annual Compensation Limit

$  250,000

$ 245,000

$ 245,000

Catch-Up Contribution Limit

$      5,500

$     5,500

$     5,500

Highly Compensated Employees

$  115,000

$ 110,000

$ 110,000

 

 

 

 

Non 401(k) Related Limits

 

 

 

403(b) / 457 Elective Deferrals / SEP

$   17,000

$   16,500

$   16,500

SIMPLE Employee Deferrals

$   11,500

$   11,500

 11,500

SIMPLE Catch-Up Deferral / SEP

$     2,500

$     2,500

$     2,500

SEP Minimum Compensation

$        550

$        550

$        550

SEP Annual Compensation Limit

$ 250,000

$ 245,000

$  245,000

Social Security Wage Base

110,100

106,800

 

$ 106,800

 

Defined Benefit Limit

$ 200,000

$ 195,000

$  195,000