Skip Navigation LinksHome > Resources > IRS Plan Limits
Decrease font size Increase font size Email this page to a friend Print this page

IRS Plan Limits

  2012 2011 2010 2009
Section 401(k) plan deferrals $17,000 $16,500 $16,500 $16,500
Section 403(b) plan deferrals $17,000 $16,500 $16,500 $16,500
Catch Up Contributions $5,500 $5,500 $5,500 $5,500
Defined benefit maximum $200,000 $195,000 $195,000 $195,000
Defined contribution maximum $50,000 $49,000 $49,000 $49,000
Maximum compensation limit $250,000 $245,000 $245,000 $245,000
Highly Compensated Employee $115,000 $110,000 $110,000 $110,000
Cost-of-Living increase 3.6% 0.0% 0.0% 5.8%
Social Security Wage Base $110,100 $106,800 $106,800 $106,800