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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    


This alert is a publication of Loeb & Loeb LLP and is intended to provide information on recent legal developments. This alert does not create or continue an attorney client relationship nor should it be construed as legal advice or an opinion on specific situations.

Circular 230 Disclosure: To ensure compliance with Treasury Department rules governing tax practice, we inform you that any advice contained herein (including any attachments) (1) was not written and is not intended to be used, and cannot be used, for the purpose of avoiding any federal tax penalty that may be imposed on the taxpayer; and (2) may not be used in connection with promoting, marketing or recommending to another person any transaction or matter addressed herein.