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



January 7, 2013 12:00 am