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Code Section 2001 2000 1999 1998 401(a)(17)/ 404(l) Annual Compensation $170,000 $170,000 $160,000 $160,000 402(g)(1) Elective Deferrals 10,500 10,500 10,000 10,000 408(k)(2)(C) SEP Minimum Compensation 450 450 400 400 408(k)(3)(C) SEP Maximum Compensation 170,000 170,000 160,000 160,000 408(p)(2)(E) SIMPLE Maximum Contributions 6,500 6,000 6,000 6,000 409(o)(1)(C) ESOP Limits 780,000 155,000 755,000 150,000 735,000 145,000 725,000 145,000 414(q)(1)(B) HCE Threshold 85,000 85,000 80,000 80,000 414(q)(1)(C) ---­ ---­ ---­ ---­ 414(v)(2)(B)(i) Catch-up Contributions ---­ ---­ ---­ ---­ 414(v)(2)(B)(ii) Catch-up Contributions ---­ ---­ ---­ ---­ 415(b)(1)(A) DB Limits 140,000 135,000 130,000 130,000 415(b)(2)(G) DB Limits ---­ ---­ ---­ ---­ 415(c)(1)(A) DC Limits 35,000 30,000 30,000 30,000 416(i)(1)(A)(i) Key EE ---­ ---­ ---­ ---­ 457(e)(15) Deferral Limit 8,500 8,000 8,000 8,000 4980A(c)(1) Excess Distributions ---­ ---­ ---­ Repealed 1.61-21(f)(5)(i) Control EE 75,000 75,000 70,000 ---­ 1.61-21(f)(5)(iii) Control EE 155,000 150,000 145,000 ---­ 219(b)(5)(A) IRA Contribution Limit ---­ ---­ ---­ ---­ 219(b)(5)(B) IRA Catch-Up Contributions ---­ ---­ ---­ ---­ OASDI Taxable Wage Base 80,400 76,200 72,600 68,400 7