COST-OF-LIVING ADJUSTMENTS
2016
|
Pension Plan and Related Limits
|
2015
|
2016
|
|
Pre-tax elective deferral maximum under IRC § 401(k),
403(b), and 457(b) plans
|
$18,000
|
$18,000
|
|
Age 50 and older “catch-up” adjustment for 401(k), 403(b),
and governmental 457(b) plans and SEPs
|
$6,000
|
$6,000
|
|
Annual compensation limit under IRC §§ 401(a)(17), 404(l) and 408(k)
|
$265,000
|
$265,000
|
|
Annual benefit limit for defined benefit plans under IRC §
415(b)
|
$210,000
|
$210,000
|
|
Annual contribution limit for defined contribution plans
under IRC § 415(c)
|
$53,000
|
$53,000
|
|
Highly compensated employee threshold for purposes of
testing in the following year under IRC § 414(q)(1)(B)
|
$120,000
|
$120,000
|
|
Key employee threshold for officers for top heavy plan
under IRC § 416(i)(1)(A)(i)
|
$170,000
|
$170,000
|
|
IRC § 430(c)(7)(D)(i)(II) amount for
determining excess employee compensation for single-employer defined benefit
plans where election has been made
|
$1,101,000
|
$1,106,000
|
|
ESOP account balance for five-year and one-year
distribution rule under IRC § 409(o)(1)(C)(ii)
|
$1,070,000
and $210,000 |
$1,070,000
and $210,000 |
|
SEP pension compensation threshold under IRC § 408(k)
|
$600
|
$600
|
|
SIMPLE plan elective deferral limit under IRC §
408(p)(2)(E)
|
$12,500
|
$12,500
|
|
SIMPLE plan age 50 catch-up
|
$3,000
|
$3,000
|
|
Basic IRA/Roth IRA contribution limitation under IRC §
219(b)/§ 408A (age 50 $1,000 catch-up for IRAs does not have cost-of-living
adjustment)
|
$5,500
|
$5,500
|
|
Phase-out for
deductions for IRA for married couples filing jointly, in which the spouse
who makes the IRA contribution is an active participant in an
employer-sponsored retirement plan
|
$98,000 to $118,000
|
$98,000 to $118,000
|
|
Adjusted gross
income (
|
$183,000 to $193,000
|
$184,000 to $194,000
|
|
AGI limit for
retirement savings contributions (saver's) credit for married couples filing
jointly
|
$61,000
|
$61,500
|
|
Health Savings
Account contribution limits (single and family)
|
$3,350 and $6,650
|
$3,350 and $6,750
|
|
Maximum monthly benefit guarantee by PBGC
|
$5,011.33
|
$5,011.33
|
|
PBGC flat-rate
premium for a single-employer plans (as amended by MAP-21 2012 legislation)
|
$57
|
$64
|
|
Taxable wage base subject to FICA tax
|
$118,500
|
$118,500
|
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