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| IRA Contribution Limit | $4,000 |
| IRA Age 50+ catch-up contribution | $1,000 |
| SEP plan participant percentage of compensation | 25% |
| SEP plan participant maximum dollar allocation limit | $45,000 |
| SEP minimum compensation amount | $500 |
| SIMPLE IRA employee deferral | $10,500 |
| SIMPLE IRA catch-up --- Age 50 or older | $2,500 |
| Maximum elective defferal to SIMPLE plan | $10,500 |
| 403(b) TSA elective employee deferral | $15,000 |
| 403(b) TSA catch-up --- Age 50 or older | $5,000 |
| 403(b) TSA catch-up --- 15 or more years of service with current employer | $3,000 |
| Defined contribution maximum employer percentage deduction limit (of eligible payroll) | 25% |
| Defined contribution plan annual addition limit | $45,000 |
| Maximum elective deferal to 401(k), 403(b) or 457 | $15,000 |
| 401(k) Age 50+ catch up contribution | $5,000 |
| Annual includable compensation limit | $225,000 |
| Highly compensated employee compensation limit | $100,000 |
| Annual retirement benefit under defined benefit plan (not to exceed 100% of compensation) |
$180,000 |
| Phase-out range for deductible contributions to traditional IRAS | |
| Married Filing Jointly | |
| Both spouses as participants in Qualified Plan | $83,000-103,000 |
| One spouse as participants in Qualified Plan | $156,000-166,000 |
| Single/Head of Household | $52,000-62,000 |
| Phase-out range for contributions to Roth IRAs | |
| Married Filing Jointly | $156,000-166,000 |
| Single/Head of Household | $99,000-114,000 |
