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IRS Announces 2013 Tax-Qualified Retirement Plan Limitations/Thresholds

LIMIT/THRESHOLD

2013

2012

Annual Compensation                       $255,000 $250,000

Elective Deferrals

$17,500   

$17,000  

Catch-Up Contributions

$5,500  

$5,500    

DC Plan Annual Additions

$51,000   

$50,000    

DB Plan Annual Benefit

$205,000  

$200,000  

Highly Compensated Employee

$115,000   

$115,000    

Key Employee

$165,000    

$165,000    


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