2012 Plan Limits
401(k) Limits
401(k) Elective Deferrals $17,000
Annual Defined Contribution Limit $50,000
Annual Compensation Limit $250,000
Catch-up Contribution Limit (1) $5,500
Highly Compensated Employee $115,000
Non 401(k) Limits
403(b) and 457 Plan Elective Deferrals $17,000
SIMPLE Employee Deferrals (1) $11,500
SIMPLE Catch-up Deferrals (1) $2,500
SEP Minimum Compensation (1) $550
Social Security Wage Base $110,100
(1) Unchanged from 2011