FMi Retirement Services




Calendar
Year



DB

415(b)(1)(A)




DC

415(c)(1)(A)


Maximum Deferral
Highly Compensated
Definition Limits
Under IRC 414(q)



Annual
Comp Limit
401(a)(17),
404(l),
408(k)(3)(C)



Taxable
Wage
Base




Excess
Distribution
Threshold

401(k) &
402(g)(1)

Over 50
Catch-up
Contribution
403(b) SIMPLE SIMPLE
Over 50
Catch-up
Contribution
457 (1)(B) (1)(C) (1)(D)
2024 275,000 69,000 23,000 7,500 23,000 16,000 3,500 23,000 155,000 N/A N/A 345,000 168,600 N/A
2023 265,000 66,000 22,500 7,500 22,500 15,500 3,500 22,500 150,000 N/A N/A 330,000 160,200 N/A
2022 245,000 61,000 20,500 6,500 20,500 14,000 3,000 20,500 135,000 N/A N/A 305,000 147,000 N/A
2021 230,000 58,000 19,500 6,500 19,500 13,500 3,000 19,500 130,000 N/A N/A 290,000 142,800 N/A
2020 230,000 57,000 19,500 6,500 19,500 13,500 3,000 19,500 130,000 N/A N/A 285,000 137,700 N/A
2019 225,000 56,000 19,000 6,000 19,000 13,000 3,000 19,000 125,000 N/A N/A 280,000 132,900 N/A
2018 220,000 55,000 18,500 6,000 18,500 12,500 3,000 18,500 120,000 N/A N/A 275,000  128,400  N/A
2017 215,000 54,000 18,000 6,000 18,000 12,500 3,000 18,000 120,000 N/A N/A 270,000 127,200 N/A
2016 210,000 53,000 18,000 6,000 18,000 12,500 3,000 18,000 120,000 N/A N/A 265,000 118,500 N/A
2015 210,000 53,000 18,000 6,000 18,000 12,500 3,000 18,000 120,000 N/A N/A 265,000 118,500 N/A
2014 210,000 52,000 17,500 5,500 17,500 12,000 2,500 17,500 115,000 N/A N/A 260,000 117,000 N/A
2013 205,000 51,000 17,500 5,500 17,500 12,000 2,500 17,500 115,000 N/A N/A 255,000 113,700 N/A
2012 200,000 50,000 17,000 5,500 17,000 11,500 2,500 17,000 115,000 N/A N/A 250,000 110,100 N/A
2011 195,000 49,000 16,500 5,500 16,500 11,500 2,500 16,500 110,000 N/A N/A 245,000 106,800 N/A
2010 195,000 49,000 16,500 5,500 16,500 11,500 2,500 16,500 110,000 N/A N/A 245,000 106,800 N/A
2009 195,000 49,000 16,500 5,500 16,500 11,500 2,500 16,500 110,000 N/A N/A 245,000 106,800 N/A
2008 185,000 46,000 15,500 5,000 15,500 10,500 2,500 15,500 105,000 N/A N/A 230,000 102,000 N/A
2007 180,000 45,000 15,500 5,000 15,500 10,500 2,500 15,500 100,000 N/A N/A 225,000 97,500 N/A
2006 175,000 44,000 15,000 5,000 15,000 10,000 2,500 15,000 100,000 N/A N/A 220,000 94,200 N/A
2005 170,000 42,000 14,000 4,000 14,000 10,000 2,000 14,000 95,000 N/A N/A 210,000 90,000 N/A
2004 165,000 41,000 13,000 3,000 13,000 9,000 1,500 13,000 90,000 N/A N/A 205,000 87,900 N/A
2003 160,000 40,000 12,000 2,000 12,000 8,000 1,000 12,000 90,000 N/A N/A 200,000 87,000 N/A
2002 160,000 40,000* 11,000 1,000 11,000 7,000 500 11,000 90,000 N/A N/A 200,000 84,900 N/A
2001 140,000 35,000 10,500 N/A 10,500 6,500 N/A 8,500 85,000 N/A N/A 170,000 80,400 N/A
2000 135,000 30,000 10,500   10,500 6,000   8,000 85,000 N/A N/A 170,000 76,200 N/A
1999 130,000 30,000 10,000   10,000 6,000   8,000 80,000 N/A N/A 160,000 72,600 N/A
1998 130,000 30,000 10,000   10,000 6,000   8,000 80,000 N/A N/A 160,000 68,400 N/A
1997 125,000 30,000 9,500   9,500 6,000   7,500 80,000 N/A N/A 160,000 65,400 160,000
1996 120,000 30,000 9,500   9,500 N/A   7,500 100,000 66,000 60,000 150,000 62,700 155,000
1995 120,000 30,000 9,240   9,500 N/A   7,500 100,000 66,000 60,000 150,000 61,200 150,000
1994 118,800 30,000 9,240   9,500 N/A   7,500 99,000 66,000 59,400 150,000 60,600 148,500