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Code Section 1997 1996 1995 1994 401(a)(17)/ 404(l) Annual Compensation $160,000 $150,000 $150,000 $150,000 402(g)(1) Elective Deferrals 9,500 9,500 9,240 9,240 408(k)(2)(C) SEP Minimum Compensation 400 400 400 450 408(k)(3)(C) SEP Maximum Compensation 160,000 150,000 150,000 150,000 408(p)(2)(E) SIMPLE Maximum Contributions 6,000 ---­ ---­ ---­ 409(o)(1)(C) ESOP limits 710,000 140,000 690,000 135,000 670,000 132,000 660,000 132,000 414(q)(1)(B) HCE threshold 80,000 100,000 100,000 99,000 414(q)(1)(C) Repealed 66,000 66,000 66,000 414(v)(2)(B)(i) Catch-up Contributions ---­ ---­ ---­ ---­ 414(v)(2)(B)(ii) Catch-up Contributions ---­ ---­ ---­ ---­ 415(b)(1)(A) DB Limits 125,000 120,000 120,000 118,800 415(b)(2)(G) DB Limits Repealed 66,000 66,000 66,000 415(c)(1)(A) DC Limits 30,000 30,000 30,000 30,000 416(i)(1)(A)(i) Key EE ---­ ---­ ---­ ---­ 457(e)(15) Deferral Limit 7,500 ---­ ---­ ---­ 4980A(c)(1) Excess Distributions 160,000 155,000 150,000 148,500 1.61-21(f)(5)(i) Control EE ---­ ---­ ---­ ---­ 1.61-21(f)(5)(iii) Control EE ---­ ---­ ---­ ---­ 219(b)(5)(A) IRA Contribution Limit ---­ ---­ ---­ ---­ 219(b)(5)(B) IRA Catch-Up Contributions ---­ ---­ ---­ ---­ OASDI Taxable Wage Base 65,400 8