2015 Contribution and Benefit Limits

Provision

2015

2014

DC Plan 415(c)(1)(A) Additions

$53,000

$52,000

401(k)/403(b) SARSEP Elective Deferrals

 $18,000

$17,500

457 Deferrals

$18,000

$17,500

403(b) Catch-Ups For Those With 15+ Years of Service in a 403(b)-Eligible Organization, Plus 402(g) Elective Deferrals

$21,000

$20,500

457 Catch-Ups for Ages 63+

$36,000

$35,000

Age 50 Catch-Ups for 401(k), 403(b) and 457 Plans

$6,000

$5,500

Key Employee Income Definition

$170,000

$170,000

Highly-Compensated Employee Income Definition

$120,000

$115,000

Compensation Limit for Contribution Purposes in accordance with IRC Section 401(a)(17) for Non-Gov. Plan Sponsors

$265,000

$260,000

Compensation Limit for Contribution Purposes in accordance with IRC Section 401(a)(17) for Governmental Plan Sponsors

$395,000

$385,000

Maximum Adjusted Gross Income for Saver's Credit 

$61,000 (joint)
$30,500 (single)
$45,750 (HoH)


$60,000 (joint)
$30,000 (single)
$45,000 (HoH)


SIMPLE Retirement Accounts

$12,500

$12,000

Compensation for SEPs

$600

$550

Earning Subject to OASDI Tax

$118,500

$117,000


Sources: Internal Revenue Service