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2013 Retirement Plan Contribution Limits


Defined Contribution Plan Limits
For 401(k), 403(b) and most 457 plans, below are the COLA increases for dollar limits on benefits and contributions.


Maximum elective deferral by employee.


Catch-up contribution (age 50 and older during 2012).


Defined contribution maximum deferral (employer/employee combined).


Employee annual compensation limit for calculating contributions.


Annual compensation of "key employees" in a top-heavy plan.


Annual compensation of "highly compensated employee" in a top-heavy plan.



Non-401(k) Workplace Retirement Plan Limits


SIMPLE employee deferrals


SIMPLE catch-up deferrals


SEP minimum compensation


SEP annual compensation limit


ESOP maximum account balance subject to the five-year distribution period


Social Security wage base