Annual Dollar Limits

Calendar Year

DB

415(b)(1)(A)

DC

415(c)(1)(A)

Maximum DeferralHighly Compensated
Definition Limits
Under IRC 414(q)

Annual Comp Limit 401(a)(17),404(l),

403(k)(3)

(C)

Taxable Wage BaseKey/Officer LimitExcess Distribution Thereshold

401(k)&

402(g)

(1)

Over 50 Catch-up Contribution403(b)SIMPLE

SIMPLE Over 50 Catch-up

Contribution

457(1)(B)(1)(C)(1)(D)
2020230,00057,00019,5006,50019,50013,5003,00019,500130,000N/AN/A285,000137,700185,000N/A
2019225,00056,00019,0006,00019,00013,0003,00019,000125,000N/AN/A280,000132,900180,000N/A
2018220,00055,00018,5006,00018,50012,5003,00018,500120,000N/AN/A275,000128,400**175,000N/A
2017215,00054,00018,0006,00018,00012,5003,00018,000120,000N/AN/A270,000127,200175,000N/A
2016210,00053,00018,0006,00018,00012,5003,00018,000120,000N/AN/A265,000118,500170,000N/A
2015210,00053,00018,0006,00018,00012,5003,00018,000120,000N/AN/A265,000118,500170,000N/A
2014210,00052,00017,5005,50017,50012,0002,50017,500115,000N/AN/A260,000117,000170,000N/A
2013205,00051,00017,5005,50017,50012,0002,50017,500115,000N/AN/A255,000113,700165,000N/A
2012200,00050,00017,0005,50017,00011,5002,50017,000115,000N/AN/A250,000110,100165,000N/A
2011195,00049,00016,5005,50016,50011,5002,50016,500110,000N/AN/A245,000106,800155,000N/A
2010195,00049,00016,5005,50016,50011,5002,50016,500110,000N/AN/A245,000106,800155,000N/A
2009195,00049,00016,5005,50016,50011,5002,50016,500110,000N/AN/A245,000106,800160,000N/A
2008185,00046,00015,5005,00015,50010,5002,50015,500105,000N/AN/A230,000102,000150,000N/A
2007180,00045,00015,5005,00015,00010,5002,50015,500100,000N/AN/A225,00097,500145,000N/A
2006175,00044,00015,0005,00015,00010,0002,50015,000100,000N/AN/A220,00094,200140,000N/A
2005170,00042,00014,0004,00014,00010,0002,00014,00095,000N/AN/A210,00090,000135,000N/A
2004165,00041,00013,0003,00013,0009,0001,50013,00090,000N/AN/A205,00087,900130,000N/A
2003160,00040,00012,0002,00012,0008,0001,00012,00090,000N/AN/A200,00087,000130,000N/A
2002160,00040,000*11,0001,00011,0007,00050011,00090,000N/AN/A200,00084,900130,000N/A
2001140,00035,00010,500N/A10,5006,500N/A8,50085,000N/AN/A170,00080,400N/AN/A
2000135,00030,00010,50010,5006,0008,00085,000N/AN/A170,00076,200N/A
1999130,00030,00010,00010,0006,0008,00080,000N/AN/A160,00072,600N/A
1998130,00030,00010,00010,0006,0008,00080,000N/AN/A160,00068,400N/A
1997125,00030,0009,5009,5006,0007,50080,000N/AN/A160,00065,400160,000
1996120,00030,0009,5009,500N/A7,500100,00066,00060,000150,00062,700155,000
1995120,00030,0009,2409,500N/A7,500100,00066,00060,000150,00061,200150,00
1994118,80030,0009,2409,500N/A7,50099,00066,00059,400150,00060,600148,500
1993115,64130,0008,9949,500N/A7,50096,36864,24557,820235,84057,600144,551
1992112,22130,0008,7289,500N/A7,50093,51862,34556,110228,86055,500140,276
1991108,96330,0008,4759,500N/A7,50090,80360,53554,482222,22053,400136,204
1990102,58230,0007,9799,500N/A7,50085,48556,99051,291209,20051,300128,228
198998,06430,0007,6279,500N/A7,50081,72054,48049,032200,00048,000122,580
198894,02330,0007,313N/A7,50078,35352,23547,01245,000117,529
198790,00030,0007,000N/A7,50075,00050,00045,00043,800112,500

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