Annual Dollar Limits

Annual Dollar Limits

Quick reference to IRS Dollar Limits from 1987 to Present

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		 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)
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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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
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.