| 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 aloocation limit |
$45,000 |
| SEP minimum compensation amount |
$500 |
| SIMPLE IRA eomployee deferral |
$10,500 |
| SIMPLE IRA catch-up --- Age 50 or older |
$2,500 |
| Maximum elective deferral to SIMPLE plan |
$10,500 |
| 403(b) TSA elective eomployee 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 deferral 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 particapants 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 |
