Plan Limits Table | |||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|
Code Section |
2025 |
2024 |
2023 |
2022 |
2021 |
2020 |
2019 |
2018 |
2017 |
2016 |
2015 |
2014 |
2013 |
2012 |
2011 |
2010 |
2009 |
2008 |
2007 |
2006 |
2005 |
|
|
| 401(a)(17)/ 404(l) Annual Compensation |
$350,000 | $345,000 | $330,000 | $305,000 | $290,000 | $285,000 | $280,000 | $275,000 | $270,000 | $265,000 | $265,000 | $260,000 | $255,000 | $250,000 | $245,000 | $245,000 | $245,000 | $230,000 | $225,000 | $220,000 | $210,000 | $205,000 | $200,000 |
| 402(g)(1) Elective Deferrals |
23,500 | 23,000 | 22,500 | 20,500 | 19,500 | 19,500 | 19,000 | 18,500 | 18,000 | 18,000 | 18,000 | 17,500 | 17,500 | 17,000 | 16,500 | 16,500 | 16,500 | 15,500 | 15,500 | 15,000 | 14,000 | 13,000 | 12,000 |
| 408(k)(2)(C) SEP Minimum Compensation |
750 | 750 | 750 | 650 | 650 | 600 | 600 | 600 | 600 | 600 | 600 | 550 | 550 | 550 | 550 | 550 | 550 | 500 | 500 | 450 | 450 | 450 | 450 |
| 408(k)(3)(C) SEP Maximum Compensation |
350,000 | 345,000 | 330,000 | 305,000 | 290,000 | 285,000 | 280,000 | 275,000 | 270,000 | 265,000 | 265,000 | 260,000 | 255,000 | 250,000 | 245,000 | 245,000 | 245,000 | 230,000 | 225,000 | 220,000 | 210,000 | 205,000 | 200,000 |
| 408(p)(2)(E) SIMPLE Maximum Contributions |
16,500 | 16,000 | 15,500 | 14,000 | 13,500 | 13,000 | 13,000 | 12,500 | 12,500 | 12,500 | 12,500 | 12,000 | 12,000 | 11,500 | 11,500 | 11,500 | 11,500 | 10,500 | 10,500 | 10,000 | 10,000 | 9,000 | 8,000 |
| 409(o)(1)(C) ESOP Limits |
1,415,000 280,000 |
1,380,000 275,000 |
1,330,000 265,000 |
1,230,000 245,000 |
1,165,000 230,000 |
1,130,000 225,000 |
1,130,000 225,000 |
1,105,000 220,000 |
1,080,000 215,000 |
1,070,000 210,000 |
1,070,000 210,000 |
1,050,000 210,000 |
1,035,000 205,000 |
1,015,000 200,000 |
985,000 195,000 |
985,000 195,000 |
985,000 195,000 |
935,000 185,000 |
915,000 180,000 |
885,000 175,000 |
850,000 170,000 |
830,000
165,000 |
810,000
160,000 |
| 414(q)(1)(B) HCE Threshold |
160,000 | 155,000 | 150,000 | 135,000 | 130,000 | 130,000 | 125,000 | 120,000 | 120,000 | 120,000 | 120,000 | 115,000 | 115,000 | 115,000 | 110,000 | 110,000 | 110,000 | 105,000 | 100,000 | 100,000 | 95,000 | 90,000 | 90,000 |
| 414(v)(2)(B)(i) Catch-up Contributions |
7,500 | 7,500 | 7,500 | 6,500 | 6,500 | 6,500 | 6,000 | 6,000 | 6,000 | 6,000 | 6,000 | 5,500 | 5,500 | 5,500 | 5,500 | 5,500 | 5,500 | 5,000 | 5,000 | 5,000 | 4,000 | 3,000 | 2,000 |
| 414(v)(2)(B)(i) Enhanced Catch-up Contributions for ages 60 – 63 |
11,250 | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| 414(v)(2)(B)(ii) Catch-up Contributions |
3,500 | 3,500 | 3,500 | 3,000 | 3,000 | 3,000 | 3,000 | 3,000 | 3,000 | 3,000 | 3,000 | 2,500 | 2,500 | 2,500 | 2,500 | 2,500 | 2,500 | 2,500 | 2,500 | 2,500 | 2,000 | 1,500 | 1,000 |
| 415(b)(1)(A) DB Limits |
280,000 | 275,000 | 265,000 | 245,000 | 230,000 | 230,000 | 225,000 | 220,000 | 215,000 | 210,000 | 210,000 | 210,000 | 205,000 | 200,000 | 195,000 | 195,000 | 195,000 | 185,000 | 180,000 | 175,000 | 170,000 | 165,000 | 160,000 |
| 415(c)(1)(A) DC Limits |
70,000 | 69,000 | 66,000 | 61,000 | 58,000 | 57,000 | 56,000 | 55,000 | 54,000 | 53,000 | 53,000 | 52,000 | 51,000 | 50,000 | 49,000 | 49,000 | 49,000 | 46,000 | 45,000 | 44,000 | 42,000 | 41,000 | 40,000 |
| 416(i)(1)(A)(i) Key EE |
230,000 | 220,000 | 215,000 | 200,000 | 185,000 | 185,000 | 180,000 | 175,000 | 175,000 | 170,000 | 170,000 | 170,000 | 165,000 | 165,000 | 160,000 | 160,000 | 160,000 | 150,000 | 145,000 | 140,000 | 135,000 | 130,000 | 130,000 |
| 457(e)(15) Deferral Limits |
23,500 | 23,000 | 22,500 | 20,500 | 19,500 | 19,500 | 19,000 | 18,500 | 18,000 | 18,000 | 18,000 | 17,500 | 17,500 | 17,000 | 16,500 | 16,500 | 16,500 | 15,500 | 15,500 | 15,000 | 14,000 | 13,000 | 12,000 |
| 1.61-21(f)(5)(i) Control EE |
140,000 | 135,000 | 130,000 | 120,000 | 115,000 | 115,000 | 110,000 | 105,000 | 105,000 | 105,000 | 105,000 | 105,000 | 100,000 | 100,000 | 100,000 | 95,000 | 95,000 | 90,000 | 90,000 | 85,000 | 85,000 | 80,000 | 80,000 |
| 1.61-21(f)(5)(iii) Control EE |
285,000 | 275,000 | 265,000 | 245,000 | 235,000 | 230,000 | 225,000 | 215,000 | 215,000 | 215,000 | 215,000 | 210,000 | 205,000 | 205,000 | 205,000 | 195,000 | 195,000 | 185,000 | 180,000 | 175,000 | 170,000 | 165,000 | 160,000 |
| 219(b)(5)(A) IRA Contribution Limit | 7,000 | 7,000 | 6,500 | 6,000 | 6,000 | 6,000 | 6,000 | 5,500 | 5,500 | 5,500 | 5,500 | 5,500 | 5,500 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 4,000 | 4,000 | 3,000 | 3,000 | 3,000 |
| 219(b)(5)(B) IRA Catch-Up Contributions | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 | 500 | 500 | 500 |
| TWB | 176,100 | 168,600 | 160,200 | 147,000 | 142,800 | 137,700 | 132,900 | 128,400 | 127,200 | 118,500 | 118,500 | 117,000 | 113,700 | 110,100 | 106,800 | 106,800 | 106,800 | 102,000 | 97,500 | 94,200 | 90,000 | 87,900 | 87,000 |