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Plan Limits Table

Code Section

2023

2022

2021

2020

2019

2018

2017

2016

2015

2014

2013

2012

2011

2010

2009

2008

2007

2006

2005

2004

2003

401(a)(17)/
404(l) Annual
Compensation
$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
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
750 650 650 600 600 600 600 600 600 550 550 550 550 550 550 500 500 450 450 450 450
408(k)(3)(C)
SEP Maximum
Compensation
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
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

1,330,000

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
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 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)(ii)
Catch-up
Contributions
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
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
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
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
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
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
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 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 1,000 500 500 500
TWB 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