|
2007 |
2008 |
2009 |
2010 |
2011 |
| Maximum annual benefit |
$180,000 |
$185,000 |
$195,000 |
$195,000 |
$195,000 |
| Maximum annual contribution |
$45,000 |
$46,000 |
$49,000 |
$49,000 |
$49,000 |
| Maximum 401(k) deferral |
$15,500 |
$15,500 |
$16,500 |
$16,500 |
$16,500 |
| 401(k) deferral catchup (over age 50) |
$5,000 |
$5,000 |
$5,500 |
$5,500 |
$5,500 |
| Maximum SIMPLE deferral |
$10,500 |
$10,500 |
$11,500 |
$11,500 |
$11,500 |
| SIMPLE catch-up (over age 50) |
$2,500 |
$2,500 |
$2,500 |
$2,500 |
$2,500 |
| Maximum IRA contribution |
$4,000 |
$5,000 |
$5,000 |
$5,000 |
$5,000 |
| IRA catch-up (over age 50) |
$1,000 |
$1,000 |
$1,000 |
$1,000 |
$1,000 |
| Annual compensation limit |
$225,000 |
$230,000 |
$245,000 |
$245,000 |
$245,000 |
| Social Security Wage Base |
$97,500 |
$102,000 |
$106,800 |
$106,800 |
$106,800 |
| Medicare maximum |
Unlimited |
Unlimited |
Unlimited |
Unlimited |
Unlimited |
| Compensation threshold for Highly Compensated Employees |
$100,000 |
$105,000 |
$110,000 |
$110,000 |
$110,000 |
| Income (exclusion) threshold for SEPs |
$500 |
$500 |
$550 |
$550 |
$550 |
