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Hill, Barolet & Associates Overview
04/2011
2012 IRS Retirement Plan Limits
| 401(k), 403(b), 457(b) Plans |
|---|
| $17,000 | Annual Deferral Limit (before-tax and Roth contributions) |
| $5,500 | Additional Catch-Up Contributions Limit
(age 50+) |
| SIMPLE Plans |
|---|
| $11,500 | Annual Deferral Limit |
| $2,500 | Additional Catch-Up Contributions Limit
(age 50+) |
| Annual Limits |
|---|
| $250,000 | Qualified Retirement Plan Maximum Compensation |
| $115,000 | Highly Compensated Employees |
| $50,000 | Defined Contribution Plan Maximum Additions (employee + company) |
| $200,000 | Defined Benefit Plan Maximum Benefit |