| IRC |
LIMIT |
2013 ROUNDED |
2012 ROUNDED |
2013 UNROUNDED |
NEXT INCREMENT |
% INCREASE NEEDED |
| 415(b)(1) |
Defined benefit plan limit |
$205,000 |
$200,000 |
$207,280 |
$210,000 |
1.31% |
| 415(c)(1) |
Defined contribution plan limit |
$51,000 |
$50,000 |
$51,820 |
$52,000 |
0.35% |
| 401(a)(17) |
Limit on includible compensation |
$255,000 |
$250,000 |
$259,100 |
$260,000 |
0.35% |
| 402(g)(1) |
Limit on 401(k)/403(b) elective deferrals |
$17,500 |
$17,000 |
$17,547 |
$18,000 |
2.58% |
| 414(q) |
HCE definition |
$115,000 |
$115,000 |
$117,072 |
$120,000 |
2.50% |
| 414(v)(2) |
401(k)/403(b)/457(b) Catch-up deferrals |
$5,500 |
$5,500 |
$5,849 |
$6,000 |
2.58% |
|
| IRC |
LIMIT |
2013 ROUNDED |
2012 ROUNDED |
2013 UNROUNDED |
NEXT INCREMENT |
% INCREASE NEEDED |
| 457(b) |
Limit on deferrals |
$17,500 |
$17,000 |
$17,547 |
$18,000 |
2.58% |
| 416(i) |
Top-Heavy key employee definition |
$165,000 |
$165,000 |
$168,415 |
$170,000 |
0.94% |
| 409(o)(1)(C) |
ESOP payouts, 5-year limit |
$1,035,000 |
$1,015,000 |
$1,036,400 |
$1,040,000 |
0.34% |
| 409(o)(1)(C) |
ESOP payouts, additional 1-year limit |
$205,000 |
$200,000 |
$207,280 |
$210,000 |
1.31% |
| 408(k)(2)(C) |
SEP pay threshold |
$550 |
$550 |
$583 |
$600 |
2.92% |
|
