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Cost Of Living Adjustments

Originally posted 10.1.2010   |   Updated 10.28.2016

  • Plan Limits
  • 2017
  • 2016

  • A. Annual Deferral Limit

  • 401(k)/403(b)/457/SARSEP
  • $18,000
  • $18,000

  • SIMPLE Retirement Plans
  • $12,500
  • $12,500

  • B. Catch-Up

  • Age 50+ 401(k)/ 403(b)*/457*
  • $6,000
  • $6,000

  • Age 50+ SIMPLE Plan
  • $3,000
  • $3,000

  • C. 415 Annual Limits

  • Defined Contribution Annual Contribution Limit
  • $54,000
  • $53,000

  • Defined Benefit Maximum Annual Benefit
  • $215,000
  • $210,000

  • D. Compensation Limit

  • For determining contributions for non-governmental plans
  • $270,000
  • $265,000

  • For determining contributions for certain governmental plans
  • $400,000
  • $395,000

  • For SEP Eligibility
  • $600
  • $600

  • E. Highly Compensated Employee Definition
  • $120,000
  • $120,000

  • F. Key Employee/Officer
  • $175,000
  • $170,000

  • G. Social Security Taxable Wage Base
  • $127,200
  • $118,500

  • *A special additional catch-up limit applies for certain employees under 403(b) and 457 plans.