| BENEFIT
LIMITS |
2015 |
2016 |
2017 |
| 401k and 403b elective deferrals |
$18,000 |
$18,000 |
$18,000 |
Maximum Annual Contribution to an Individual's
Defined Contribution Account |
$53,000 |
$53,000 |
$54,000 |
| Deferrals to 457 nonqualified deferred compensation plans |
$18,000 |
$18,000 |
$18,000 |
| Catch-up contributions |
$6,000 |
$6,000 |
$6,000 |
Annual limit on compensation for determining
benefits or contributions |
$265,000 |
$265,000 |
$270,000 |
| Limitation on benefits under a defined benefit plan |
$210,000 |
$210,000 |
$215,000 |
| Highly compensated employee limits |
$120,000 |
$120,000 |
$120,000 |
| . |
|
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|
|
|
| SOCIAL
SECURITY |
2015 |
2016 |
2017 |
| OASDI wage base |
$118,500 |
$118,500 |
$127,200 |
| Medicare Hi wage base |
No
Limit |
No
Limit |
No
Limit |
| OASDI tax rate |
6.2% |
6.2% |
6.2% |
| Hi tax rate |
1.45% |
1.45% |
1.45% |
|
(2.35%on
wages over $200,000 single/$250,000 joint) |
(2.35%on
wages over $200,000 single/$250,000 joint) |
(2.35%on
wages over $200,000 single/$250,000 joint) |
|
|
|
|
|
