|
2011 |
2012 |
Maximum pre-tax contribution by employees to 401(k), 403(b) and 457(f) plans (without catch-up) |
$16,500 |
$17,000 |
Maximum pre-tax catch-up contribution by employees to 401(k), 403(b) and 457€ plans |
$5,500 |
$5,500 |
Defined Benefit Plan maximum |
$195,000 |
$200,000 |
Defined Contribution Plan maximum |
$49,000 |
$50,000 |
Highly Compensated Employee (HCE) compensation |
$110,000 |
$115,000 |
Includable compensation limit |
$245,000 |
$250,000 |
Key Employee Compensation (for “Top Heavy” plans) |
$160,000 |
$165,000 |
Maximum Individual Retirement Account (IRA) contribution (without catch-up) |
$5,000 |
$5,000 |
Maximum Individual Retirement Account (IRA) catch-up contribution |
$1,000 |
$1,000 |