Qualified Plans
|
|
2010 |
2011 |
2012 |
|
Maximum elective
deferral to retirement plans,e.g., 401(k), 403(b) |
$16,500 |
$16,500 |
$17,000 |
|
Maximum elective
deferral to SIMPLE 401(k) plans |
$11,500 |
$11,500 |
$11,500 |
|
Maximum elective deferral
to 457 plans of tax-exempt employers |
$16,500 |
$16,500 |
$16,500 |
|
Catch-up contribution
limits for qualified plans [401(k),403(b),SEP,457 plans] |
$5,500 |
$5,500 |
$5,500 |
|
Limit on annual
additions to defined contribution plans |
$49,000 |
$49,000 |
$50,000 |
|
Maximum annual
compensation taken into account for contributions |
$245,000 |
$245,000 |
$250,000 |
|
Annual benefit limit
under defined benefit plans |
$195,000 |
$195,000 |
$200,000 |
|
Threshold amount for definition
of highly compensated employee |
$110,000 |
$110,000 |
$115,000 |
|
Social Security Wage
Base |
$106,800 |
$106,800 |
$110,000 |
|
Threshold amount for
definition of key employee in top-heavy plans |
$160,000 |
$160,000 |
$165,000 |