| Defined Contribution Plans |
| Elective Deferral Limit under 50 (457(b)) | $24,500.00 | $23,500.00 | $23,000.00 | $22,500.00 |
| Elective Deferral Limit ages 60 to 63 with catch up | $35,750.00 | $34,750.00 | $30,500.00 | $30,000.00 |
| Elective Deferral Limit over 50 not 60 to 63 and over 64 with catch up | $32,500.00 | $31,000.00 | $30,500.00 | $30,000.00 |
| Deferral Catch up amount if over 50 not 60 to 63 and over 64 with catch up | $8,000.00 | $7,500.00 | $7,500.00 | $7,500.00 |
| Deferral Catch up amount ages 60 to 63 | $11,250.00 | $11,250.00 | $7,500.00 | $7,500.00 |
| Annual Contribution Limit under 50 | $72,000.00 | $70,000.00 | $69,000.00 | $66,000.00 |
| Annual Contribution Limit age 60 to 63 | $83,500.00 | $81,250.00 | $76,500.00 | $73,500.00 |
| Annual Contribution Limit if over 50 not 60 to 63 and over 64 | $80,000.00 | $77,500.00 | $76,500.00 | $73,500.00 |
| Maximum Plan Compensation | $360,000.00 | $350,000.00 | $345,000.00 | $330,000.00 |
| Highly Compensated Employee Threshold | $160,000.00 | $160,000.00 | $155,000.00 | $150,000.00 |
| Roth Catch-Up Wage | $150,000.00 | $145,000.00 | $- | $- |
| Key Employee Compensation Threshold | $235,000.00 | $230,000.00 | $220,000.00 | $215,000.00 |
| Salary amount to be considered a key employee, 1% owner: | $150,000.00 | $150,000.00 | $150,000.00 | $150,000.00 |
| Income Subject to Social Security | $184,500.00 | $176,100.00 | $168,600.00 | $160,200.00 |
| IRA Based Plans |
| Simple Plan Elective Deferrals under 50 | $17,000.00 | $16,500.00 | $16,000.00 | $15,500.00 |
| Simple Catch-Up Contributions over 50 | $21,000.00 | $20,000.00 | $19,500.00 | $19,000.00 |
| Max Individual Retirement Account (IRA) | $7,500.00 | $7,000.00 | $7,000.00 | $6,500.00 |
| Max Individual Retirement Account (IRA) including Catch-up | $8,600.00 | $8,000.00 | $8,000.00 | $7,500.00 |
| Defined Benefit Plans |
| Maximum annual benefit from a defined benefit plan: | $290,000.00 | $280,000.00 | $275,000.00 | $265,000.00 |
