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Qualified
Retirement Plan Limits |
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EFFECTIVE JANUARY 1ST OF EACH YEAR |
2012 |
2011 |
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Annual Compensation Limit* (Plan years
beginning in indicated year) |
$250,000 |
$245,000 |
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Defined Benefit 415 Limit on Benefits* (Plan years
ending in indicated year) |
$200,000 |
$195,000 |
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Defined Contribution 415 Limit on Contributions* (Plan years
ending in indicated year)
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$50,000 |
$49,000 |
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Highly Compensated Employee Determination* |
$115,000 |
$110,000 |
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Elective Deferral Limit: §401(k)/403(b)/457 plans |
$17,000 |
$16,500 |
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Age 50+ Catch-up Limit |
$5,500 |
$5,500 |
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Social Security Taxable Wage Base (Integration level
beginning in indicated year) |
$110,100 |
$106,800 |
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*Plan year limits. All other limits apply on a calendar year basis. |
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COMPLIANCE CALENDAR |
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Click Here for Detailed Calendar of Important Compliance Dates |
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