| Annual Compensation |
Yes |
$360,000 |
$350,000 |
$345,000 |
$330,000 |
$305,000 |
| Minimum Compensation: SEP |
No |
$800 |
$750 |
$750 |
$700 |
$650 |
| Elective Deferrals: 401(k) |
No |
$24,500 |
$23,500 |
$23,000 |
$22,500 |
$20,500 |
| Elective Deferrals: SIMPLE |
No |
$17,000 |
$16,500 |
$16,000 |
$15,500 |
$14,000 |
| Elective Deferrals: 457 |
No |
$24,500 |
$23,500 |
$23,000 |
$22,500 |
$20,500 |
| Roth Catch-up HPI Limit: IRC § 414(v)(7)(a) |
No |
TBD |
$150,000 |
- |
- |
- |
| Catch-Up Contributions: 401(k) |
No |
$8,000 |
$7,500 |
$7,500 |
$7,500 |
$6,500 |
| Catch-Up Contributions: 401(k) (Ages 60-63) |
No |
$11,250 |
$11,250 |
- |
- |
- |
| Catch-Up Contributions: SIMPLE |
No |
$4,000 |
$3,500 |
$3,500 |
$3,500 |
$3,000 |
| Catch-Up Contributions: SIMPLE (Ages 60-63) |
No |
$5,250 |
$5,250 |
- |
- |
- |
| 415 Limit: Defined Benefit Plans |
Yes |
$290,000 |
$280,000 |
$275,000 |
$265,000 |
$245,000 |
| 415 Limit: Defined Contribution Plans |
Yes |
$72,000 |
$70,000 |
$69,000 |
$66,000 |
$61,000 |
| Social Security Wage Base |
Yes |
$184,500 |
$176,100 |
$168,600 |
$160,200 |
$147,000 |
