Plan Type 2015 2014
Employer Qualified Plans
   Annual Compensation Limit       265,000          260,000
   Defined Contribution Plan
      Annual Contribution Limit          53,000            52,000
SEP Plan
   Annual Contribution Limit          53,000            52,000
   Minimum Compensation Limit                600                  550
SIMPLE IRA/401(k) Plan
   Annual Contribution Limit          12,500            12,000
   50+ Catch-up Contribution            3,000              2,500
   Annual Compensation Limit       265,000          260,000
401(k) Plan
   Elective Deferral Limit          18,000            17,500
   50+ Catch-up Contribution            6,000              5,500
   Annual Contribution Limit          53,000            52,000
Traditional/Roth IRA*
   Annual Contribution Limit            5,500              5,500
   50+ Catch-up Contribution            1,000              1,000
*Subject to modified AGI phase-outs