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Code Section 1993 1992 1991 1989 401(a)(17)/ 404(l) Annual Compensation $235,840 $228,860 $222,220 ---­ 402(g)(1) Elective Deferrals 8,994 8,728 8,475 7,627 408(k)(2)(C) SEP Minimum Compensation 385 374 363 327 408(k)(3)(C) SEP Maximum Compensation 235,840 228,860 222,220 ---­ 408(p)(2)(E) SIMPLE Maximum Contributions ---­ ---­ ---­ ---­ 409(o)(1)(C) ESOP limits 642,450 128,490 623,450 124,690 605,350 121,070 544,800 108,960 414(q)(1)(B) HCE Threshold 96,368 93,518 90,803 81,720 414(q)(1)(C) 64,245 62,345 60,535 54,480 414(v)(2)(B)(i) Catch-up Contributions ---­ ---­ ---­ ---­ 414(v)(2)(B)(ii) Catch-up Contributions ---­ ---­ ---­ ---­ 415(b)(1)(A) DB Limits 115,641 112,221 108,963 98,064 415(b)(2)(G) DB Limits 64,245 62,345 60,535 54,480 415(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 ---­ ---­ ---­ ---­ 4980A(c)(1) Excess Distributions 144,551 140,276 136,204 122,580 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 9