| 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 |
|
|
|
|
|
