IRS Retirement Plan Limits

Year DB 415 Limit DC 415 401(k) & 403(b) Deferral Age 50 401(k)/403(b) Catch Up Age 60-63 401(k)/403(b) Catch-Up Simple Contribution SIMPLE Catch-up Contribution 457 Limit HCE Limit Plan Compensation Limit
2025 280,000.00 70,000.00 23,500.00 7,500.00 11,250.00 16,500.00 3,500.00 23,500.00 160,000.00 350,000.00
2024 275,000.00 69,000.00 23,000.00 7,500.00 16,000.00 3,500.00 23,000.00 155,000.00 345,000.00
2023 265,000.00 66,000.00 22,500.00 7,500.00 15,500.00 3,500.00 22,500.00 150,000.00 330,000.00
2022 245,000.00 61,000.00 20,500.00 6,500.00 14,000.00 3,000.00 20,500.00 135,000.00 305,000.00
2021 230,000.00 58,000.00 19,500.00 6,500.00 13,500.00 3,000.00 19,500.00 130,000.00 290,000.00
2020 230,000.00 57,000.00 19,500.00 6,500.00 13,500.00 3,000.00 19,500.00 130,000.00 285,000.00
2019 225,000.00 56,000.00 19,000.00 6,000.00 13,000.00 3,000.00 19,000.00 125,000.00 280,000.00
2018 220,000.00 55,000.00 18,500.00 6,000.00 12,500.00 3,000.00 18,500.00 120,000.00 275,000.00
2017 215,000.00 54,000.00 18,000.00 6,000.00 12,500.00 3,000.00 18,000.00 120,000.00 270,000.00
2016 210,000.00 53,000.00 18,000.00 6,000.00 12,500.00 3,000.00 18,000.00 120,000.00 265,000.00
2015 210,000.00 53,000.00 18,000.00 6,000.00 12,500.00 3,000.00 18,000.00 120,000.00 265,000.00
2014 210,000.00 52,000.00 17,500.00 5,500.00 12,000.00 2,500.00 17,500.00 115,000.00 260,000.00
2013 205,000.00 51,000.00 17,500.00 5,500.00 12,000.00 2,500.00 17,500.00 115,000.00 255,000.00
2012 200,000.00 50,000.00 17,000.00 5,500.00 11,500.00 2,500.00 17.00 115,000.00 250,000.00
2011 195,000.00 49,000.00 16,500.00 5,500.00 11,500.00 2,500.00 16,500.00 110,000.00 245,000.00
2010 195,000.00 49,000.00 16,500.00 5,500.00 11,500.00 2,500.00 16,500.00 110,000.00 245,000.00
2009 195,000.00 49,000.00 16,500.00 5,500.00 11,500.00 2,500.00 16,500.00 110,000.00 245,000.00
2008 185,000.00 46,000.00 15,500.00 5,000.00 10,500.00 2,500.00 15,500.00 105,000.00 230,000.00
2007 180,000.00 45,000.00 15,500.00 5,000.00 10,500.00 2,500.00 15,500.00 100,000.00 225,000.00
2006 175,000.00 44,000.00 15,000.00 5,000.00 10,000.00 2,500.00 15,000.00 100,000.00 220,000.00
2005 170,000.00 42,000.00 14,000.00 4,000.00 10,000.00 2,000.00 14,000.00 95,000.00 210,000.00
2004 165,000.00 41,000.00 13,000.00 3,000.00 9,000.00 1,500.00 13,000.00 90,000.00 205,000.00
2003 160,000.00 40,000.00 12,000.00 2,000.00 8,000.00 1,000.00 12,000.00 90,000.00 200,000.00
2002 160,000.00 40,000.00 11,000.00 1,000.00 7,000.00 500.00 11,000.00 90,000.00 200,000.00
2001 140,000.00 35,000.00 10,500.00 0.00 6,500.00 0.00 8,500.00 85,000.00 170,000.00
2000 135,000.00 30,000.00 10,500.00 6,000.00 8,000.00 85,000.00 170,000.00
1999 130,000.00 30,000.00 10,000.00 6,000.00 8,000.00 80,000.00 160,000.00
1998 130,000.00 30,000.00 10,000.00 6,000.00 8,000.00 80,000.00 160,000.00
1997 125,000.00 30,000.00 9,500.00 6,000.00 7,500.00 80,000.00 160,000.00
1996 120,000.00 30,000.00 9,500.00 0.00 7,500.00 100,000.00 150,000.00
1995 120,000.00 30,000.00 9,240.00 0.00 7,500.00 100,000.00 150,000.00
1994 118,800.00 30,000.00 9,240.00 0.00 7,500.00 99,000.00 150,000.00
1993 115,641.00 30,000.00 8,994.00 0.00 7,500.00 96,368.00 235,840.00
1992 112,221.00 30,000.00 8,728.00 0.00 7,500.00 93,518.00 228,860.00
1991 108,963.00 30,000.00 8,475.00 0.00 7,500.00 90,803.00 222,220.00
1990 102,582.00 30,000.00 7,979.00 0.00 7,500.00 85,485.00 209,200.00
1989 98,064.00 30,000.00 7,627.00 0.00 7,500.00 81,720.00 200,000.00
1988 94,023.00 30,000.00 7,313.00 0.00 7,500.00 78,353.00
1987 90,000.00 30,000.00 7,000.00 0.00 7,500.00 75,000.00
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