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Plan Limits
Below are the IRS
plan limits for 2010 through 2012
| Limits |
2012 |
2011 |
2010 |
| IRA Contributions |
$5,000 |
$5,000 |
$5,000 |
| IRA Catch-Up
Contributions |
$1,000 |
$1,000 |
$1,000 |
| Elective Deferral
Limit (Individual 401k, 403b plans, and SARSEPs) |
$17,000 |
$16,500 |
$16,500 |
| 457 Deferral
Limit |
$17,000 |
$16,500 |
$16,500 |
| Catch-Up Contributions
to a 401(k), 403(b), 457, and SARSEP |
$5,500 |
$5,500 |
$5,500 |
| SIMPLE
401(k) and SIMPLE IRA Deferral limit |
$11,500 |
$11,500 |
$11,500 |
| SIMPLE 401(k)
and SIMPLE IRA Catch-Up Contributions |
$2,500 |
$2,500 |
$2,500 |
| Coverdell
ESA Contribution Limits |
$2,000 |
$2,000 |
$2,000 |
| HSA Contribution
Limits - Individual |
$3,100 |
$3,050 |
$3,050 |
| HSA Contribution
Limits - Family |
$6,250 |
$6,150 |
$6,150 |
| HSA Catch-Up
Limits |
$1,000 |
$1,000 |
$1,000 |
| HSA Max. Out-of-Pocket
- Individual |
$6,050 |
$5,950
|
$5,950 |
| HSA Max. Out-of-Pocket
- Family |
$12,100 |
$11,900 |
$11,900 |
| 415 DB Limits |
$200,000 |
$195,000 |
$195,000 |
| Annual
Compensation Limit |
$250,000 |
$245,000 |
$245,000 |
| 415
DC Limits |
$50,000 |
$49,000 |
$49,000 |
| 415 DC % of
Pay Limit |
100% |
100% |
100% |
| 404 Deduction
Limit |
25% |
25% |
25% |
| SEP Compensation
Limit |
$250,000 |
$245,000 |
$245,000 |
| Top-Heavy
Plan Key Employee Compensation limit |
$165,000 |
$160,000 |
$160,000 |
| 414 Highly
Compensated Employee Threshold |
$115,000 |
$110,000 |
$110,000 |
| SEP Coverage |
$550 |
$550 |
$550 |
| Taxable Wage
Base |
$110,100 |
$106,800 |
$106,800 |
| Social Security
Tax |
*6.2% |
4.2% |
6.2% |
| Social Security
Tax for Self Employed |
12.4% |
12.4% |
12.4% |
| FICA for Employees |
*7.65% |
5.65% |
7.65% |
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