The Internal Revenue Service announced cost-of-­living adjustments applicable to dollar limitations for qualified plans and other items for tax year 2013.

Code Section 2013 2012 2011 2010 2009 2008 2007 2006
401(a)(17)/404(l)
Annual Compensation		 $255,000 $250,000 $245,000 $245,000 $245,000 $230,000 $225,000 $220,000
402(g)(1) Elective Deferrals 17,500 17,000 16,500 16,500 16,500 15,500 5,500 15,000
415(b)(1)(A) DB Limits 205,000 200,000 195,000 195,000 195,000 185,000 180,000 175,000
415(c)(1)(A) DC Limits 51,000 50,000 49,000 49,000 49,000 46,000 45,000 44,000
414(v)(2)(B)(i)
Catch-up Contributions		 5,500 5,500 5,500 5,500 5,500 5,000 5,000 5,000
414(v)(2)(B)(ii) Simple
Catch-up Contributions		 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500
408(k)(2)(C) SEP
Minimum Compensation		 550 550 550 550 550 500 500 450
408(k)(3)(C) SEP
Maximum Compensation		 255,000 250,000 245,000 245,000 245,000 230,000 225,000 220,000
408(p)(2)(E) Simple
Maximum Contributions		 12,000 11,500 11,500 11,500 11,500 10,500 10,500 10,000
409(o)(1)(C) ESOP 1,035,000 1,015,000 985,000 985,000 985,000 935,000 915,000 885,000
Distribution Limits 205,000 200,000 195,000 195,000 195,000 185,000 180,000 175,000
414(q)(1)(B) HCE
Compensation Threshold		 115,000 115,000 110,000 110,000 110,000 105,000 100,000 100,000
416(i)(1)(A)(i) Key Employee 165,000 165,000 160,000 160,000 160,000 150,000 145,000 140,000
457(e)(15) Deferral Limits 17,500 17,000 16,500 16,500 16,500 15,500 15,500 15,000
Taxable Wage Base 113,700 110,000 106,800 106,800 106,800 102,000 97,500 94,200

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