| 2016 | 2015 | 2014 | |
| IRAs | |||
| IRA Contribution Limit | $5,500 | $5,500 | $5,500 |
| IRA Catch-Up Contributions | 1,000 | 1,000 | 1,000 |
| IRA AGI Deduction Phase-out Starting at | |||
| Joint Return | 98,000 | 98,000 | 96,000 |
| Single or Head of Household | 61,000 | 61,000 | 60,000 |
| SEP | |||
| SEP Minimum Compensation | 600 | 600 | 550 |
| SEP Maximum Contribution | 53,000 | 53,000 | 52,000 |
| SEP Maximum Compensation | 265,000 | 265,000 | 260,000 |
| SIMPLE Plans | |||
| SIMPLE Maximum Contributions | 12,500 | 12,500 | 12,000 |
| Catch-up Contributions | 3,000 | 3,000 | 2,500 |
| 401(k), 403(b), Profit-Sharing Plans, etc. | |||
| Annual Compensation | 265,000 | 265,000 | 260,000 |
| Elective Deferrals | 18,000 | 18,000 | 17,500 |
| Catch-up Contributions | 6,000 | 6,000 | 5,500 |
| Defined Contribution Limits | 53,000 | 53,000 | 52,000 |
| ESOP Limits | 1,070,000210,000 | 1,070,000210,000 | 1,050,000210,000 |
| Other | |||
| HCE Threshold | 120,000 | 120,000 | 115,000 |
| Defined Benefit Limits | 210,000 | 210,000 | 210,000 |
| Key Employee | 170,000 | 170,000 | 170,000 |
| 457 Elective Deferrals | 18,000 | 18,000 | 17,500 |
| Control Employee (board member or officer) | 105,000 | 105,000 | 105,000 |
| Control Employee (compensation-based) | 215,000 | 215,000 | 210,000 |
| Taxable Wage Base | 118,500 | 118,500 | 117,000 |
Page Last Reviewed or Updated: 21-Oct-2015