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Code Section 2005 2004 2003 2002 401(a)(17)/ 404(l) Annual Compensation $210,000 $205,000 $200,000 $200,000 402(g)(1) Elective Deferrals 14,000 13,000 12,000 11,000 408(k)(2)(C) SEP Minimum Compensation 450 450 450 450 408(k)(3)(C) SEP Maximum Compensation 210,000 205,000 200,000 200,000 408(p)(2)(E) SIMPLE Maximum Contributions 10,000 9,000 8,000 7,000 409(o)(1)(C) ESOP Limits 850,000 170,000 830,000 165,000 810,000 160,000 800,000 160,000 414(q)(1)(B) HCE Threshold 95,000 90,000 90,000 90,000 414(q)(1)(C) ---­ ---­ ---­ ---­ 414(v)(2)(B)(i) Catch-up Contributions 4,000 3,000 2,000 1,000 414(v)(2)(B)(ii) Catch-up Contributions 2,000 1,500 1,000 500 415(b)(1)(A) DB Limits 170,000 165,000 160,000 160,000 415(b)(2)(G) DB Limits ---­ ---­ ---­ ---­ 415(c)(1)(A) DC Limits 42,000 41,000 40,000 40,000 416(i)(1)(A)(i) Key EE 135,000 130,000 130,000 130,000 457(e)(15) Deferral Limit 14,000 13,000 12,000 11,000 4980A(c)(1) Excess Distributions ---­ ---­ ---­ ---­ 1.61-21(f)(5)(i) Control EE 85,000 80,000 80,000 80,000 1.61-21(f)(5)(iii) Control EE 170,000 165,000 160,000 160,000 219(b)(5)(A) IRA Contribution Limit 4,000 3,000 3,000 3,000 219(b)(5)(B) IRA Catch-Up Contributions 500 500 500 500 OASDI Taxable Wage Base 90,000 87,900 87,000 84,900 6