Plan Limits

The Internal Revenue Service has issued its annual cost-of-living adjustments applicable to dollar limitations for pension plans.

The dollar limits are as follows:

Plan/IRA Limits

2017

2016

2015

2014

2013

2012

2011

2010

2009

2009

401(k),403(b), and SARSEP maximum deferral

$18,000

$18,000

$18,000

$17,500

$17,500

$17,000

$16,500

$16,500

$16,500

$16,500

457 maximum deferral

$18,000

$18,000

$18,000

$17,500

$17,500

$17,000

$16,500

$16,500

$16,500

$16,500

Catch-up for 401(k), 403(b), SARSEP, and 457

$6,000

$6,000

$6,000

$5,500

$5,500

$5,500

$5,500

$5,500

$5,500

$5,500

SIMPLE election maximum deferral

$12,500

$12,500

$12,500

$12,000

$12,000

$11,500

$11,500

$11,500

$11,500

$11,500

Catch-up for SIMPLE

$3,000

$3,000

$3,000

$2,500

$2,500

$2,500

$2,500

$2,500

$2,500

$2,500

DB – annual benefit

$215,000

$210,000

$210,000

$210,000

$205,000

$200,000

$195,000

$195,000

$195,000

$195,000

DC – annual contribution

$54,000

$53,000

$53,000

$52,000

$51,000

$50,000

$49,000

$49,000

$49,000

$49,000

Compensation Limits

$270,000

$265,000

$265,000

$260,000

$255,000

$250,000

$245,000

$245,000

$245,000

$245,000

Highly Compensated Employees Compensation

$120,000

$120,000

$120,000

$115,000

$115,000

$115,000

$110,000

$110,000

$110,000

$110,000

Key Employees

Officer Compensation

$175,000

$170,000

$170,000

$170,000

$165,000

$165,000

$160,000

$160,000

$160,000

$160,000

Key Employees

1% Owner

$150,000

$150,000

$150,000

$150,000

$150,000

$150,000

$150,000

$150,000

$150,000

$150,000

Compensation Limits

Social Security

$127,200

$118,500

$118,500

$117,000

$113,700

$110,100

$106,800

$106,800

$106,800

$106,800