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    Qualified Plan Limits

    401(k) Elective Deferrals (2017 Calendar Year) $18,000
    Catch-Up Contribution Limit $6,000
    Defined Contribution Plan Annual Contribution

    $54,000
    (for plan years ending in 2017)

    Annual Compensation Limit $270,000
    Defined Benefit Plan Annual Benefit Limit $215,000
    Taxable Wage Base $127,200


    Highly Compensated Employees

    Compensation of:

    Any employee with more than 5% ownership or lineal ascendant or descendant of 5% owner (current or preceding year) $120,000
    (preceding year)

     



    Key Employees

    Compensation of:

    Any officer $175,000
    5% Owner No minimum amount


     

    457(e)(15)

    Compensation of:

    457(e)(15) Elective Deferrals $18,000


     

    SIMPLE Plans

    Annual Deferral $12,500
    SIMPLE Catch-Up $3,000


     

    SEP

    Minimum Compensation $600
    Annual Compensation $270,000