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Retirement Plan Limits
The following chart illustrates the cost of living adjustments to dollar limits under Employee Benefit Plans:
| Type of Limitation | 2012 | 2011 | 2010 | 2009 |
| Defined Contribution Maximum Contribution |
$50,000 | $49,000 | $49,000 | $49,000 |
| Defined Benefit Maximum Benefit | $200,000 | $195,000 | $195,000 | $195,000 |
| Annual Compensation Limit | $250,000 | $245,000 | $245,000 | $245,000 |
| Elective Deferrals (401(k), 403(b), etc.) / Catch-Up Contributions |
$17,000/ $5,500 |
$16,500 / $5,500 | $16,500 / $5,500 | $16,500 / $5,500 |
| 457 Plan Limits / Catch-Up Contributions | $17,000 / $5,500 | $16,500 / $5,500 | $16,500 / $5,500 | $16,500 / $5,500 |
| SIMPLE Retirement Accounts / Catch-Up Contributions | $11,500 / $2,500 | $11,500 / $2,500 | $11,500 / $2,500 | $11,500 / $2,500 |
| Highly Compensated | $115,000 | $110,000 | $110,000 | $110,000 |
| Social Security Taxable Wage Base |
$110,100 | $106,800 | $106,800 | $106,800 |