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Quick reference to IRS Dollar Limits from
1987 to Present
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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) |
|
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.
Questions or comments about any of the
numbers? Ask Sue or
Dave
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