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On October 23, 2014, the IRS announced cost of living adjustments affecting dollar limitations for pension plans and other retirement-related items for the Tax Year 2015. Many of the limitations have changed from the limits that are in place for 2014.


Below are the 2015 plan limitations:

2015 Retirement Plan Limits

401(k),403(b) and 457(b) Deferral Limits$18,000$17,500
401(k) and 403(b) Catch-up Deferral Limits$6,000$5,500
Annual Limitation on Compensation$265,000$260,000
Defined Contribution Limitation$53,000$52,000
Defined Benefit Limitation$210,000$210,000
Highly Compensated Employee Compensation Threshold$120,000$115,000
Key Employee Compensation - Officer Threshold$170,000$170,000
SIMPLE Deduction$12,500$12,000
SIMPLE Catch-Up Contribution$3,000$2,500
IRA Contribution Limit$5,500$5,500
IRA Catch-Up Contribution Limit$1,000$1,000
Social Security Wage Base$118,500$117,000


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