Pension
Administration and Trust Accounting
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Pension plan limits
Remember…
the most you can contribute to a 401K plan is the 415(c)(1)(A) Limit…
that
means your deferral
Limit… |
2012 |
2011 |
2010 |
2009 |
2008 |
2007 |
|
401(k) Elective Deferrals 402(g) limit |
$17,000 |
$16,500 |
$16,500 |
$16,500 |
$15,500 |
$15,500 |
|
Catch-Up For 401(k) 414(v)(2)(B)(i) |
$5,500 |
$5,500 |
$5,500 |
$5,500 |
$5,000 |
$5,000 |
|
Defined Benefit Plan Limits 415(b)(1)(A) |
$200,000 |
$195,000 |
$195,000 |
$195,000 |
$185,000 |
$180,000 |
|
Max contribution limit for DC plans 415(c)(1)(A) |
$50,000 |
$49,000 |
$49,000 |
$49,000 |
$46,000 |
$45,000 |
|
Annual Compensation Limits 401(a)(17) |
$250,000 |
$245,000 |
$245,000 |
$245,000 |
$230,000 |
$225,000 |
|
Highly Compensated Threshold 414(q)(1)(B) |
$115,000 |
$110,000 |
$110,000 |
$110,000 |
$105,000 |
$100,000 |
|
SIMPLE Contribution Limits 408(p)(2)(E) |
$11,500 |
$11,500 |
$11,500 |
$11,500 |
$10,500 |
$10,500 |
|
Catch-Up For SIMPLE |
$2,500 |
$2,500 |
$2,500 |
$2,500 |
$2,500 |
$2,500 |
|
SEP Coverage 408(K)(2)(c) |
$550 |
$550 |
$550 |
$550 |
$500 |
$500 |
|
SEP Compensation Limits |
$250,000 |
$245,000 |
$245,000 |
$245,000 |
$230,000 |
$225,000 |
|
Social Security Tax Wage Base TWB |
$110,100 |
$106,800 |
$106,800 |
$106,800 |
$102,000 |
$97,500 |