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Forms
Below are some forms to help you set up your plan. Please choose your form
and click on it to download the *PDF
| Maximum Benefit and Contribution Limits |
| Type of Limitation |
2012 |
2011 |
2010 |
2009 |
2008 |
2007 |
2006 |
| 401(k) Elective Deferrals |
$17,000 |
$16,500 |
$16,500 |
$16,500 |
$15,500 |
$15,500 |
$15,000 |
| Catch up amount |
$5,500 |
$5,500 |
$5,500 |
$5,500 |
$5,000 |
$5,000 |
$5,000 |
| ² Defined Benefit Plans |
$200,000 |
$195,000 |
$195,000 |
$195,000 |
$185,000 |
$180,000 |
$175,000 |
| ² Defined Contribution Plans |
$50,000 |
$49,000 |
$49,000 |
$49,000 |
$46,000 |
$45,000 |
$44,000 |
| Annual Compensation Limit |
$250,000 |
$245,000 |
$245,000 |
$245,000 |
$230,000 |
$225,000 |
$220,000 |
457(b)(2) and
457(c )(1) Limits |
$17,000 |
$16,500 |
$16,500 |
$16,500 |
$15,500 |
$15,500 |
$15,000 |
| Highly Compensated ($80,000 index) |
$115,000 |
$110,000 |
$110,000 |
$110,000 |
$105,000 |
$100,000 |
$100,000 |
| SIMPLE Plans |
$11,500 |
$11,500 |
$11,500 |
$11,500 |
$10,500 |
$10,500 |
$10,000 |
| SIMPLE Plan catch up amount |
$2,500 |
$2,500 |
$2,500 |
$2,500 |
$2,500 |
$2,500 |
$2,500 |
| SEP Coverage |
$550 |
$550 |
$550 |
$550 |
$500 |
$500 |
$450 |
| SEP Compensation |
$250,000 |
$245,000 |
$245,000 |
$245,000 |
$230,000 |
$225,000 |
$220,000 |
| Key employee officer threshold |
$165,000 |
$160,000 |
$160,000 |
$160,000 |
$150,000 |
$145,000 |
$140,000 |
| Income Subject to Social Security Tax |
$110,100 |
$106,800 |
$106,800 |
$106,800 |
$102,000 |
$97,500 |
$94,200 |
| Tax Credit ESOP Threshold Balance |
$1,015,000 |
$985,000 |
$985,000 |
$985,000 |
$935,000 |
$915,00 |
$885,000 |
| Amount for Lengthening of 5-Year ESOP Period |
$200,000 |
$195,000 |
$195,000 |
$195,000 |
$185,000 |
$180,000 |
$175,000 |
²Effective for limitation years ending in calendar year
Distribution Information
The following information is available for download in *PDF format.
Special Tax Notice
Hardship Distribution Reasons
QDRO - Retirement Plans and Divorced Participants
Frequently Asked Questions about Plan Loans
* Requires Adobe Acrobat Reader. Click here
to download.
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