PLAN RATES AND LIMITS

PLAN LIMITS 2011 YEAR 2012 YEAR
Elective Deferral Limit $16,500 $17,000
Elective Deferral - Catch Up Limit (Age 50+) $5,500 $5,500
Simple Plan Deferral Limit $11,500 $11,500
Simple Plan Deferral - Catch Up Limit (Age 50+) $2,500 $2,500
Maximum Compensation for Plan Purposes $245,000 $250,000
Highly Compensated Compensation Threshold $110,000 $115,000
Social Security Taxable Wage Base $106,800 $110,100
Key Employee Compensation Limit - Officer $160,000 $165,000
Section 415 Contribution Limit $49,000 $50,000

25 Merchant Street, Suite 135
Cincinnati, OH 45246

Phone: 800-577-1152
Fax: 513-741-5804