Policies

Annual Plan Limits

2017-2011

2017 2015-2016 2014 2013 2012 2011
Compensation: $270,000 $265,000 $260,000 $255,000 $250,000 $245,000
Limits on Defined Contribution Plans: $54,000 $53,000 $52,000 $51,000 $50,000 $49,000
Limits on Defined Benefit Plans: $215,000 $210,000 $210,000 $205,000 $200,000 $195,000
401(k) Elective Deferrals: $18,000 $18,000 $17,500 $17,500 $17,000 $16,500
401(k) Catch-Up Deferrals: $6,000 $6,000 $5,500 $5,500 $5,500 $5,500
“Highly Compensated” definition: $120,000 $120,000 $115,000 $115,000 $115,000 $110,000
“Key Employee” definition Officer: $175,000 $170,000 $170,000 $165,000 $165,000 $160,000
Social Security Wage Base: $127,200 $118,500 $117,000 $113,700 $110,100 $106,800

2010 – 2005

2010 2009 2008 2007 2006 2005
Compensation: $245,000 $245,000 $230,000 $225,000 $220,000 $210,000
Limits on Defined Contribution Plans: $49,000 $49,000 $46,000 $45,000 $44,000 $42,000
Limits on Defined Benefit Plans: $195,000 $195,000 $185,000 $180,000 $175,000 $170,000
401(k) Elective Deferrals: $16,500 $16,500 $15,500 $15,500 $15,000 $14,000
401(k) Catch-Up Deferrals: $5,500 $5,500 $5,000 $5,000 $5,000 $4,000
“Highly Compensated” definition: $110,000 $110,000 $105,000 $100,000 $100,000 $95,000
“Key Employee” definition Officer: $160,000 $160,000 $150,000 $145,000 $140,000 $135,000
Social Security Wage Base: $106,800 $106,800 $102,000 $97,500 $94,200 $90,000