Contribution Limits
| 401k Plan Limits for Plan Year | 2012 | 2011 | 2010 | 2009 | 2008 | 2007 | 2006 | 2005 |
|---|---|---|---|---|---|---|---|---|
| 401k Elective Deferrals | $17,000 | $16,500 | $16,500 | $16,500 | $15,500 | $15,500 | $15,000 | $14,000 |
| Annual Defined Contribution Limit | $50,000 | $49,000 | $49,000 | $49,000 | $46,000 | $45,000 | $44,000 | $42,000 |
| Annual Compensation Limit | $250,000 | $245,000 | $245,000 | $245,000 | $230,000 | $225,000 | $220,000 | $210,000 |
| Catch-Up Contribution Limit | $5,500 | $5,500 | $5,500 | $5,500 | $5,000 | $5,000 | $5,000 | $4,000 |
| Highly Compensated Employees | $115,000 | $110,000 | $110,000 | $110,000 | $105,000 | $100,000 | $100,000 | $95,000 |
| Non-401k Related Limits | 2012 | 2011 | 2010 | 2009 | 2008 | 2007 | 2006 | 2005 |
|---|---|---|---|---|---|---|---|---|
| 403(b)/457 Elective Deferrals | $17,000 | $16,500 | $16,500 | $16,500 | $15,500 | $15,500 | $15,000 | $14,000 |
| SIMPLE Employee Deferrals | $11,500 | $11,500 | $11,500 | $11,500 | $10,500 | $10,500 | $10,000 | $10,000 |
| SIMPLE Catch-Up Deferral | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,500 | $2,000 |
| SEP Minimum Compensation | $550 | $550 | $550 | $550 | $500 | $500 | $450 | $450 |
| SEP Annual Compensation Limit | $250,000 | $245,000 | $245,000 | $245,000 | $230,000 | 225,000 | $220,000 | $210,000 |
| Social Security Wage Base | $110,100 | $106,800 | $106,800 | $106,800 | $102,000 | $97,500 | $94,200 | $90,000 |