2012 Plan Limits
Posted on Sat, Jan 21, 2012
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401(k) Plan Limits for Plan Year
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2012
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2011
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2010
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401(k) Elective Deferrals
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$ 17,000
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$ 16,500
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$ 16,500
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Annual Defined Contribution Limit
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$ 50,000
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$ 49,000
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$ 49,000
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Annual Compensation Limit
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$ 250,000
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$ 245,000
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$ 245,000
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Catch-Up Contribution Limit
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$ 5,500
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$ 5,500
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$ 5,500
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Highly Compensated Employees
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$ 115,000
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$ 110,000
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$ 110,000
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Non 401(k) Related Limits
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403(b) / 457 Elective Deferrals / SEP
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$ 17,000
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$ 16,500
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$ 16,500
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SIMPLE Employee Deferrals
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$ 11,500
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$ 11,500
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$ 11,500
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SIMPLE Catch-Up Deferral / SEP
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$ 2,500
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$ 2,500
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$ 2,500
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SEP Minimum Compensation
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$ 550
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$ 550
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$ 550
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SEP Annual Compensation Limit
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$ 250,000
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$ 245,000
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$ 245,000
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Social Security Wage Base
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$ 110,100
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$ 106,800
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$ 106,800
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Defined Benefit Limit
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$ 200,000
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$ 195,000
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$ 195,000
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