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Retirement Plan Limitations for 2015

11.3.14
The Internal Revenue Service has announced cost of living adjustments affecting dollar limitations for retirement plan contributions and benefits for 2015.  Highlights include the following:

2015 Retirement Plan Limits
   2015  2014  2013
Elective Salary Deferrals (401(k) & 403(b))
 18,000.00 17,500.00
 17,500.00
     
 Catch-Up Contribution (age 50 or older)
 6,000.00 5,500.00
5,500.00
       
 Maximum Compensation
 265,000.00  260,000.00  255,000.00
       
 Maximum Benefit for Defined Benefit Plan
 210,000.00  210,000.00  205,000.00
       
 Maximum Annual Addition for Defined Contribution Plan
 53,000.00  52,000.00  51,000.00
       
 Pay Threshold to Determine HCE
 120,000.00  115,000.00  115,000.00
       
Officer Pay Threshold to Determine Key Employee
 170,000.00  170,000.00  165,000.00
       
 Social Security Taxable Wage Base (OASDI)
 118,500.00  117,000.00  113,700.00
     





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