| | 2025 | 2024 |
| Employee Deferral Limit [402(g)(1)] | $23,500 | $23,000 |
| Catch-up Deferral Contribution Limits [414(v)(2)(B)(i)] | $7,500 | $7,500 |
| DC Annual Addition Limit [415(c)(1)(A)] | $70,000 | $69,000 |
| Annual Compensation Cap [401(a)(17)] | $350,000 | $345,000 |
| Taxable Wage Base | $176,100 | $168,600 |
| DB Annual Limit [415(b)(1)(A)] | $280,000 | $275,000 |
| 457(b) Contribution Limit [457(e)(15)] | $23,500 | $23,000 |
| HCE Threshold [414(q)(1)(B)] | $160,000 | $155,000 |
| SIMPLE 401(k) Limit [408(p)(2)(E)] | $16,500 | $16,000 |
| SIMPLE 401(k) Catch-up [414(v)(2)(B)(ii)] | $3,500 | $3,500 |
| Maximum ESOP Account Balance [409(o)(1)(C)(ii)] | $1,415,000 | $1,380,000 |
| ESOP 5-year Distribution Period Limit | $280,000 | $275,000 |
| Key Employee [416(i)(1)(A)(i)] | $230,000 | $220,000 |
| QLAC [1.401(a)(9)-6] | $121,000 | $200,000 |
