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Compliance Corner
November 1, 2014

2015/2014 Cost Of Living Indexed Adjustments For Qualified Plans
  2015 2014
Employee Salary Deferral Limit to 401(k), 403(b) & 457 Plans $18,000 $17,500
Catch – up (age 50+) Deferral Limit to 401(k), 403(b) & 457 Plans $6,000 $5,500
Defined Contribution Maximum Annual Additions  [IRC 415(c)] $ 53,000 $52,000
Defined Benefit Maximum Annual Benefit  [IRC 415(b)] $210,000 $210,000
Maximum Compensation for Qualified Retirement Plans  [IRC 401(a)(17), 404(l)] $265,000 $260,000
Definition of Highly Compensated Employees [IRC 414(q)] $120,000 $115,000
FICA Taxable Wage Base $118,500 $117,000
SEP Minimum Compensation $600 $550
Simple Retirement Accounts - Employee Salary Deferral Limit $12,500 $12,000
Catch – up (age 50+) Deferral Limit for Simple Retirement Accounts     $3,000 $2,500
 
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