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Code Section 2014 2013 2012 2011 2010 401(a)(17)/ 404(l) Annual Compensation $260,000 $255,000 $250,000 $245,000 $245,000 402(g)(1) Elective Deferrals 17,500 17,500 17,000 16,500 16,500 408(k)(2)(C) SEP Minimum Compensation 550 550 550 550 550 408(k)(3)(C) SEP Maximum Compensation 260,000 255,000 250,000 245,000 245,000 408(p)(2)(E) SIMPLE Maximum Contributions 12,000 12,000 11,500 11,500 11,500 409(o)(1)(C) ESOP Limits 1,050,000 210,000 1,035,000 205,000 1,015,000 200,000 985,000 195,000 985,000 195,000 414(q)(1)(B) HCE threshold 115,000 115,000 115,000 110,000 110,000 414(q)(1)(C) --­ --­ --­ --­ --­ 414(v)(2)(B)(i) Catch-up Contribution 5,500 5,500 5,500 5,500 5,500 414(v)(2)(B)(ii) Catch-up Contribution 2,500 2,500 2,500 2,500 2,500 415(b)(1)(A) DB Limits 210,000 205,000 200,000 195,000 195,000 415(b)(2)(G) DB Limits --­ --­ --­ --­ --­ 415(c)(1)(A) DC Limits 52,000 51,000 50,000 49,000 49,000 416(i)(1)(A)(i) Key EE 170,000 165,000 165,000 160,000 160,000 457(e)(15) Deferral Limit 17,500 17,500 17,000 16,500 16,500 4980A(c)(1) Excess Distributions --­ --­ --­ --­ --­ 1.61-21(f)(5)(i) Control EE 105,000 100,000 100,000 95,000 95,000 1.61-21(f)(5)(iii) Control EE 210,000 205,000 205,000 195,000 195,000 219(b)(5)(A) IRA Contribution Limit 5,500 5,500 5,000 5,000 5,000 219(b)(5)(B) IRA Catch-Up Contributions 1,000 1,000 1,000 1,000 1,000 OASDI Taxable Wage Base 117,000 113,700 110,100 106,800 106,800 4