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Cost-of-Living Adjustments for Retirement Items Code Section 2025 2024 2023 2022 2021 2020 401(a)(17)/ 404(l) Annual Compensation 350,000 345,000 330,000 305,000 290,000 285,000 402(g)(1) Elective Deferrals 23,500 23,000 22,500 20,500 19,500 19,500 408(k)(2)(C) SEP Minimum Compensation 750 750 750 650 650 600 408(k)(3)(C) SEP Maximum Compensation 350,000 345,000 330,000 305,000 290,000 285,000 408(p)(2)(E) SIMPLE Maximum Contributions 16,500 16,000 15,500 14,000 13,500 13,500 409(o)(1)(C) ESOP Limits 1,415,000 280,000 1,380,000 275,000 1,330,000 265,000 1,230,000 245,000 1,165,000 230,000 1,150,000 230,000 414(q)(1)(B) HCE threshold 160,000 155,000 150,000 135,000 130,000 130,000 414(q)(1)(C) --­ --­ --­ --­ --­ --­ 414(v)(2)(B)(i) Catch-up Contribution 7,500 7,500 7,500 6,500 6,500 6,500 414(v)(2)(B)(ii) Catch-up Contribution 3,500 3,500 3,500 3,000 3,000 3,000 415(b)(1)(A) DB Limits 280,000 275,000 265,000 245,000 230,000 230,000 415(b)(2)(G) DB Limits --­ --­ --­ --­ --­ 415(c)(1)(A) DC Limits 70,000 69,000 66,000 61,000 58,000 57,000 416(i)(1)(A)(i) Key EE 230,000 220,000 215,000 200,000 185,000 185,000 457(e)(15) Deferral Limit 23,500 23,000 22,500 20,500 19,500 19,500 4980A(c)(1) Excess Distributions --­ --­ --­ --­ --­ --­ 1.61-21(f)(5)(i) Control EE 140,000 135,000 130,000 120,000 115,000 115,000 1