| |
|
2025 |
2024 |
2023 |
| 401(k), 403(b), 457 Deferral Limit |
|
23,500 |
23,000 |
22,500 |
| 401(k), 403(b), 457 Catch-up Deferral Limit (Age 50+) |
|
7,500 |
7,500 |
7,500 |
| 401(k), 403(b), 457 Catch-up Deferral Limit (Age 60-63) |
|
11,250 |
|
|
| Annual Compensation Limit |
|
350,000 |
345,000 |
330,000 |
| Defined Contribution 415 Limit |
|
70,000 |
69,000 |
66,000 |
| Defined Benefit 415 Limit |
|
280,000 |
275,000 |
265,000 |
HCE Compensation (prior plan year)
|
|
160,000 |
155,000 |
150,000 |
Key Employee Compensation - Officer
|
|
230,000 |
220,000 |
215,000 |
Key Employee Compensation - 1% Owner
|
|
150,000 |
150,000 |
150,000 |
| Social Security Taxable Wage Base |
|
176,100 |
168,600 |
160,200 |
SIMPLE Deferral Limit
|
|
16,500 |
16,000 |
15,500 |
| SIMPLE Catch-up Deferral Limit |
|
3,500 |
3,500 |
3,500 |
| SIMPLE Catch-up Deferral Limit (Age 60-63) |
|
3,850 |
|
|
IRA/CalSavers Deferral Limit
|
|
7,000 |
6,500 |
6,500 |
