Knowledge Center
Employee Benefit Plans Selected Maximum Dollar Limits 2013
| 2009 | 2010 | 2011 | 2012 | 2013 | |
|---|---|---|---|---|---|
|
Elective Deferral Limit a, b
401(k), 403(b) & SAR-SEP |
$16,500 | $16,500 | $16,500 | $17,000 | $17,500 |
|
Elective Deferral Limit a, c |
$16,500 | $16,500 | $16,500 | $17,000 | $17,500 |
|
Catch-up (age 50 & over) a |
$5,500 | $5,500 | $5,500 | $5,500 | $5,500 |
|
SIMPLE Retirement Accountsb |
$11,500 | $11,500 | $11,500 | $11,500 | $12,000 |
|
SIMPLE Catch-up (age 50 & over) a |
$2,500 | $2,500 | $2,500 | $2,500 | $2,500 |
|
Defined Contribution Plans |
$49,000 | $49,000 | $49,000 | $50,000 | $51,000 |
|
Defined Benefit Plans |
$195,000 | $195,000 | $195,000 | $200,000 | $205,000 |
|
Annual Compensation Limit |
$245,000 | $245,000 | $245,000 | $250,000 | $255,000 |
|
Highly Compensated |
$110,000 | $110,000 | $110,000 | $115,000 | $115,000 |
|
SEP Coverage |
$550 | $550 | $550 | $550 | $550 |
|
Social Security Limit |
$106,800 | $106,800 | $106,800 | $110,100 | $113,700 |
a Limits set by law through 2006. Indexed after 2006.
b Aggregate deferral limit per individual for any combination of plans.
c Starting in 2002, 457 plans are not included in the aggregate individual limit.
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