EFFECTIVE JANUARY 1, 2011
2010
2011
Elective Deferrals 402(g)(1)
Catch-up 414(v)(2)(B)(i)
$16,500-5,500
$16,500-5,500
457 Plan Deferrals 457(e)(15)
Catch-Up
$16,500-5,500
$16,500-5,500
SIMPLE Deferrals 408(p)(2)(E)
Catch-up 414(v)(2)(B)(ii)
$11,500-2,500
$11,500-2,500
DC Plan Annual Additions Limit
415(c)(1)(A)
$49,000
$49,000
DB Plan Limit on Annual Benefits
415(b)(1)(A)
$195,000
$195,000
Compensation Limit
Section 401(a)(17)/404(I)
$245,000
$245,000
Highly Compensated Employee Compensation 414(q)(1)(C)
$110,000
$110,000
Compensation Defining Key Employee (Officer) 416(I)(1)(A)(i)
$160,000
$160,000
SEP Annual Compensation Triggering a Contribution 408(k)(2)(c)
$550
$550
SEP Maximum Compensation
408(k)(3)(c)
$245,000
$245,000
IRA Contribution
IRA Catch-up 219(b)(5)(A)
$5,000-1,000
$5,000-1,000
Social Security Wage Base
Social Security Taxable Wage Base
(SSTWB)
$106,800
$106,800
Pension Benefit Guarantee Corporation
Maximum Monthly Benefit
$4,500.00
$4,500.00
