Annual Dollar Limits

Annual Dollar Limits

Last Updated: November 20, 2024


Quick reference to IRS Dollar Limits from 1987 to Present

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Calendar
Year		 DB

415(b)(1)(A)

 DC

415(c)(1)(A)

 Maximum Deferral Highly Compensated
Definition Limits
Under IRC 414(q)		 Annual
Comp Limit
401(a)(17),
404(l),
408(k)(3)(C)		 Taxable
Wage
Base		  Key/Officer
Limit		 Excess
Distribution
Threshold
 

401(k) &
  402(g)(1)

 Over 50
Catch-up
Contribution 		403(b) SIMPLE SIMPLE
Over 50
Catch-up
Contribution		 457 (1)(B)

(1)(C)

(1)(D)
2025 280,000 70,000 23,500 7,500 23,500 16,500 3,500 23,500 160,000 N/A N/A 350,000 176,100 230,000 N/A
2024 275,000 69,000 23,000 7,500 23,000 16,000 3,500 23,000 155,000 N/A N/A 345,000 168,600 220,000 N/A
2023 265,000 66,000 22,500 7,500 22,500 15,500 3,500 22,500 150,000 N/A N/A 330,000 160,200 215,000 N/A
2022 245,000 61,000 20,500 6,500 20,500 14,000 3,000 20,500 135,000 N/A N/A 305,000 147,000 200,000 N/A
2021 230,000 58,000 19,500 6,500 19,500 13,500 3,000 19,500 130,000 N/A N/A 290,000 142,800 185,000 N/A
2020 230,000 57,000 19,500 6,500 19,500 13,500 3,000 19,500 130,000 N/A N/A 285,000 137,700 185,000 N/A
2019 225,000 56,000 19,000 6,000 19,000 13,000 3,000 19,000 125,000 N/A N/A 280,000 132,900 180,000 N/A
2018 220,000 55,000 18,500 6,000 18,500 12,500 3,000 18,500 120,000 N/A N/A 275,000 128,400** 175,000 N/A
2017 215,000 54,000 18,000 6,000 18,000 12,500 3,000 18,000 120,000 N/A N/A 270,000 127,200 175,000 N/A
2016 210,000 53,000 18,000 6,000 18,000 12,500 3,000 18,000 120,000 N/A N/A 265,000 118,500 170,000 N/A
2015 210,000 53,000 18,000 6,000 18,000 12,500 3,000 18,000 120,000 N/A N/A 265,000 118,500 170,000 N/A
2014 210,000 52,000 17,500 5,500 17,500 12,000 2,500 17,500 115,000 N/A N/A 260,000 117,000 170,000 N/A
2013 205,000 51,000 17,500 5,500 17,500 12,000 2,500 17,500 115,000 N/A N/A 255,000 113,700 165,000 N/A
2012 200,000 50,000 17,000 5,500 17,000 11,500 2,500 17.000 115,000 N/A N/A 250,000 110,100 165,000 N/A
2011 195,000 49,000 16,500 5,500 16,500 11,500 2,500 16,500 110,000 N/A N/A 245,000 106,800 155,000 N/A
2010 195,000 49,000 16,500 5,500 16,500 11,500 2,500 16,500 110,000 N/A N/A 245,000 106,800 155,000 N/A
2009 195,000 49,000 16,500 5,500 16,500 11,500 2,500 16,500 110,000 N/A N/A 245,000 106,800 160,000 N/A
2008 185,000 46,000 15,500 5,000 15,500 10,500 2,500 15,500 105,000 N/A N/A 230,000 102,000 150,000 N/A
2007 180,000 45,000 15,500 5,000 15,500 10,500 2,500 15,500 100,000 N/A N/A 225,000 97,500 145,000 N/A
2006 175,000 44,000 15,000 5,000 15,000 10,000 2,500 15,000 100,000 N/A N/A 220,000 94,200 140,000 N/A
2005 170,000 42,000 14,000 4,000 14,000 10,000 2,000 14,000 95,000 N/A N/A 210,000 90,000 135,000 N/A
2004 165,000 41,000 13,000 3,000 13,000 9,000 1,500 13,000 90,000 N/A N/A 205,000 87,900 130,000 N/A
2003 160,000 40,000 12,000 2,000 12,000 8,000 1,000 12,000 90,000 N/A N/A 200,000 87,000 130,000 N/A
2002 160,000 40,000* 11,000 1,000 11,000 7,000 500 11,000 90,000 N/A N/A 200,000 84,900 130,000 N/A
2001 140,000 35,000 10,500 N/A 10,500 6,500 N/A 8,500 85,000 N/A N/A 170,000 80,400 N/A N/A
2000 135,000 30,000 10,500   10,500 6,000   8,000 85,000 N/A N/A 170,000 76,200   N/A
1999 130,000 30,000 10,000   10,000 6,000   8,000 80,000 N/A N/A 160,000 72,600   N/A
1998 130,000 30,000 10,000   10,000 6,000   8,000 80,000 N/A N/A 160,000 68,400   N/A
1997 125,000 30,000 9,500   9,500 6,000   7,500 80,000 N/A N/A 160,000 65,400   160,000
1996 120,000 30,000 9,500   9,500 N/A   7,500 100,000 66,000 60,000 150,000 62,700   155,000
1995 120,000 30,000 9,240   9,500 N/A   7,500 100,000 66,000 60,000 150,000 61,200   150,000
1994 118,800 30,000 9,240   9,500 N/A   7,500 99,000 66,000 59,400 150,000 60,600   148,500
1993 115,641 30,000 8,994   9,500 N/A   7,500 96,368 64,245 57,820 235,840 57,600   144,551
1992 112,221 30,000 8,728   9,500 N/A   7,500 93,518 62,345 56,110 228,860 55,500   140,276
1991 108,963 30,000 8,475   9,500 N/A   7,500 90,803 60,535 54,482 222,220 53,400   136,204
1990 102,582 30,000 7,979   9,500 N/A   7,500 85,485 56,990 51,291 209,200 51,300   128,228
1989 98,064 30,000 7,627   9,500 N/A   7,500 81,720 54,480 49,032 200,000 48,000   122,580
1988 94,023 30,000 7,313     N/A   7,500 78,353 52,235 47,012   45,000   117,529
1987 90,000 30,000 7,000     N/A   7,500 75,000 50,000 45,000   43,800   112,500

Notes:

* The 415(c)(1)(a) limit remains $35,000 for plan years that begin in 2001 and having limitation years ending in 2002.
** The SSA issued a revised 2018 TWB in Press Release #11-2017-1 issued on 11/27/2017

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