Annual Plan Limits
2022-2012
2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2015-2016 | 2014 | 2013 | 2012 | |
Compensation: | $305,000 | $290,000 | $285,000 | $280,000 | $275,000 | $270,000 | $265,000 | $260,000 | $255,000 | $250,000 |
Limits on Defined Contribution Plans: | $61,000 | $58,000 | $57,000 | $56,000 | $55,000 | $54,000 | $53,000 | $52,000 | $51,000 | $50,000 |
Limits on Defined Benefit Plans: | $245,000 | $230,000 | $230,000 | $225,000 | $220,000 | $215,000 | $210,000 | $210,000 | $205,000 | $200,000 |
401(k) Elective Deferrals: | $20,500 | $19,500 | $19,500 | $19,000 | $18,500 | $18,000 | $18,000 | $17,500 | $17,500 | $17,000 |
401(k) Catch-Up Deferrals: | $6,500 | $6,500 | $6,500 | $6,000 | $6,000 | $6,000 | $6,000 | $5,500 | $5,500 | $5,500 |
“Highly Compensated” definition: | $135,000 | $130,000 | $130,000 | $125,000 | $120,000 | $120,000 | $120,000 | $115,000 | $115,000 | $115,000 |
“Key Employee” definition Officer: | $195,000 | $185,000 | $185,000 | $180,000 | $175,000 | $175,000 | $170,000 | $170,000 | $165,000 | $165,000 |
Social Security Wage Base: | $147,000 | $142,800 | $137,700 | $132,900 | $128,400 | $127,200 | $118,500 | $117,000 | $113,700 | $110,100 |
2011 – 2006
2011 | 2010 | 2009 | 2008 | 2007 | 2006 | |
Compensation: | $245.000 | $245,000 | $245,000 | $230,000 | $225,000 | $220,000 |
Limits on Defined Contribution Plans: | $49,000 | $49,000 | $49,000 | $46,000 | $45,000 | $44,000 |
Limits on Defined Benefit Plans: | $195,000 | $195,000 | $195,000 | $185,000 | $180,000 | $175,000 |
401(k) Elective Deferrals: | $16,500 | $16,500 | $16,500 | $15,500 | $15,500 | $15,000 |
401(k) Catch-Up Deferrals: | $5,500 | $5,500 | $5,500 | $5,000 | $5,000 | $5,000 |
“Highly Compensated” definition: | $110,000 | $110,000 | $110,000 | $105,000 | $100,000 | $100,000 |
“Key Employee” definition Officer: | $160,000 | $160,000 | $160,000 | $150,000 | $145,000 | $140,000 |
Social Security Wage Base: | $106,800 | $106,800 | $106,800 | $102,000 | $97,500 | $94,200 |