IRS Limits on Benefits and Compensation
|
|
|
|
|
2017 |
2016 |
2015 |
2014 |
2013 |
2012 |
| Compensation Limit |
$270,000 |
$265,000 |
$265,000 |
$260,000 |
$255,000 |
$250,000 |
| Defined Contribution Annual Addition Limit |
$54,000 |
$53,000 |
$53,000 |
$52,000 |
$51,000 |
$50,000 |
| Max. 401(k) Elective Deferral |
$18,000 |
$18,000 |
$18,000 |
$17,500 |
$17,500 |
$17,000 |
| 401(k) Catch-Up Limit |
$6,000 |
$6,000 |
$6,000 |
$5,500 |
$5,500 |
$5,500 |
| SIMPLE Elective Deferral Limit |
$12,500 |
$12,500 |
$12,500 |
$12,000 |
$12,000 |
$11,500 |
| SIMPLE Catch-Up Limit |
$3,000 |
$3,000 |
$3,000 |
$2,500 |
$2,500 |
$2,500 |
| HCE Threshold |
$120,000 |
$115,000 |
$120,000 |
$115,000 |
$115,000 |
$115,000 |
| Soc. Sec. Taxable Wage Base |
$127,200 |
$118,500 |
$118,500 |
$117,100 |
$113,700 |
$110,100 |
| Key Employee Officer Compensation |
$175,000 |
$170,000 |
$170,000 |
$165,000 |
$165,000 |
$165,000 |
