Year	Dollar Limits		Taxable Wage Base	HCE Threshold 414(q)(1)(B)	Key Employee 416(i)(1)(A)(i)	Annual Compensation Limit 401(a)(17)	Maximum Deferral
	DB Limits 415(b)(1)(A)	DC Limits 415(c)(1)(A)					Elective 401(k) / 403(b) / 402(g)(1)	Age 50+ Catch-up 414(v)(2)(B)(i)	SIMPLE 408(p)(2)(E)	SIMPLE Age 50+ Catch-up 414(v)(2)(B)(ii)	457 Elective 457(e)(15)
2025	280,000	70,000	176,100	160,000	230,000	350,000	23,500	7,500	16,500	3,500	23,500
2024	275,000	69,000	168,600	155,000	220,000	345,000	23,000	7,500	16,000	3,500	23,000
2023	265,000	66,000	160,200	150,000	215,000	330,000	22,500	7,500	15,500	3,500	22,500
2022	245,000	61,000	147,000	135,000	200,000	305,000	20,500	6,500	14,000	3,000	20,500
2021	230,000	58,000	142,800	130,000	185,000	290,000	19,500	6,500	13,500	3,000	19,500
2020	230,000	57,000	137,700	130,000	185,000	285,000	19,500	6,500	13,500	3,000	19,500
2019	225,000	56,000	132,900	125,000	180,000	280,000	19,000	6,000	13,000	3,000	19,000
2018	220,000	55,000	128,400	120,000	175,000	275,000	18,500	6,000	12,500	3,000	18,500
2017	215,000	54,000	127,200	120,000	175,000	270,000	18,000	6,000	12,500	3,000	18,000
2016	210,000	53,000	118,500	120,000	170,000	265,000	18,000	6,000	12,500	3,000	18,000
2015	210,000	53,000	118,500	120,000	170,000	265,000	18,000	6,000	12,500	3,000	18,000
2014	210,000	52,000	117,000	115,000	170,000	260,000	17,500	5,500	12,000	2,500	17,500
2013	205,000	51,000	113,700	115,000	165,000	255,000	17,500	5,500	12,000	2,500	17,500
2012	200,000	50,000	110,100	115,000	165,000	250,000	17,000	5,500	11,500	2,500	17,000
2011	195,000	49,000	106,800	110,000	160,000	245,000	16,500	5,500	11,500	2,500	16,500
2010	195,000	49,000	106,800	110,000	160,000	245,000	16,500	5,500	11,500	2,500	16,500
2009	195,000	49,000	106,800	110,000	160,000	245,000	16,500	5,500	11,500	2,500	16,500
2008	185,000	46,000	102,000	105,000	150,000	230,000	15,500	5,000	10,500	2,500	15,500
2007	180,000	45,000	97,500	100,000	145,000	225,000	15,500	5,000	10,500	2,500	15,500
2006	175,000	44,000	94,200	100,000	140,000	220,000	15,000	5,000	10,000	2,500	15,000
2005	170,000	42,000	90,000	95,000	135,000	210,000	14,000	4,000	10,000	2,000	14,000
2004	165,000	41,000	87,900	90,000	130,000	205,000	13,000	3,000	9,000	1,500	13,000
2003	160,000	40,000	87,000	90,000	130,000	200,000	12,000	2,000	8,000	1,000	12,000
2002	160,000	40,000	84,900	90,000	130,000	200,000	11,000	1,000	7,000	500	11,000
2001	140,000	35,000	80,400	85,000	70,000	170,000	10,500		6,500		8,500
2000	135,000	30,000	76,200	85,000	67,500	170,000	10,500		6,000		8,000
1999	130,000	30,000	72,600	80,000	65,000	160,000	10,000		6,000		8,000
1998	130,000	30,000	68,400	80,000	65,000	160,000	10,000		6,000		8,000
1997	125,000	30,000	65,400	80,000	62,500	160,000	9,500		6,000		7,500
1996	120,000	30,000	62,700	100,000	60,000	150,000	9,500				7,500
1995	120,000	30,000	61,200	100,000	60,000	150,000	9,500				7,500
1994	118,800	30,000	60,600	99,000	59,400	150,000	9,500				7,500
1993	115,641	30,000	57,600	96,368	57,821	235,840	9,500				7,500
1992	112,221	30,000	55,500	93,518	56,111	228,860	9,500				7,500
1991	108,963	30,000	53,400	90,803	54,482	222,220	9,500				7,500
1990	102,582	30,000	51,300	85,485	51,291	209,200	9,500				7,500
1989	98,064	30,000	48,000	81,720	49,032	200,000	9,500				7,500
1988	94,023	30,000	45,000	78,353	47,012						7,500
1987	90,000	30,000	43,800	75,000	45,000						7,500