FMi Retirement Services

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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)
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