Annual Contribution Limits
| Type of Limitation |
2012
|
2011
|
2010
|
2009
|
2008
|
2007
|
2006
|
| Elective Deferral Limit (401(k) and 403(b) Plans; Not Including Catch-Up Contributions) |
$17,000
|
$16,500
|
$16,500
|
$16,500
|
$15,500
|
$15,500
|
$15,000
|
| Catch-Up Contribution Limit (401(k) and 403(b) Plans) |
$5,500
|
$5,500
|
$5,500
|
$5,500
|
$5,000
|
$5,000
|
$5,000
|
| Elective Deferral Limit (SIMPLE Plans) |
$11,500
|
$11,500
|
$11,500
|
$11,500
|
$10,500
|
$10,500
|
$10,000
|
| Catch-Up Contribution Limit (SIMPLE Plans) |
$2,500
|
$2,500
|
$2,500
|
$2,500
|
$2,500
|
$2,500
|
$2,500
|
| Defined Benefit Plan Limit |
$200,000
|
$195,000
|
$195,000
|
$195,000
|
$185,000
|
$180,000
|
$175,000
|
| Defined Contribution Plan Limit |
$50,000
|
$49,000
|
$49,000
|
$49,000
|
$46,000
|
$45,000
|
$44,000
|
| Annual Compensation Limit |
$250,000
|
$245,000
|
$245,000
|
$245,000
|
$230,000
|
$225,000
|
$220,000
|
| Key Employee Threshold |
$165,000
|
$160,000
|
$160,000
|
$160,000
|
$150,000
|
$145,000
|
$140,000
|
| Highly Compensated Employee Threshold |
$115,000
|
$110,000
|
$110,000
|
$110,000
|
$105,000
|
$100,000
|
$100,000
|
| IRA Contribution Limit |
$5,000
|
$5,000
|
$5,000
|
$5,000
|
$5,000
|
$4,000
|
$4,000
|
| IRA Catch-Up Contribution Limit |
$1,000
|
$1,000
|
$1,000
|
$1,000
|
$1,000
|
$1,000
|
$1,000
|
| SEP Minimum Compensation |
$550
|
$550
|
$550
|
$550
|
$500
|
$500
|
$450
|
| SEP Maximum Compensation |
$250,000
|
$245,000
|
$245,000
|
$245,000
|
$230,000
|
$225,000
|
$220,000
|
| Income Subject to Social Security Tax |
$110,100
|
$106,800
|
$106,800
|
$106,800
|
$102,000
|
$97,500
|
$94,200
|
|
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