| |
| | 2024 | 2023 |
| Deferral Limit [402(g)(1)] | $23,000 | $22,500 |
| Catch-up Contribution Limits [414(v)(2)(B)(i)] | $7,500 | $7,500 |
| DC Annual Addition Limit [415(c)(1)(A)] | $69,000 | $66,000 |
| Annual Compensation Cap [401(a)(17)] | $345,000 | $330,000 |
| Taxable Wage Base | $168,600 | $160,200 |
| DB Annual Limit [415(b)(1)(A)] | $275,000 | $265,000 |
| 457(b) Contribution Limit [457(e)(15)] | $23,000 | $22,500 |
| HCE Threshold [414(q)(1)(B)] | $155,000 | $150,000 |
| SIMPLE 401(k) Limit [408(p)(2)(E)] | $16,000 | $15,500 |
| SIMPLE 401(k) Catch-up [414(v)(2)(B)(ii)] | $3,500 | $3,500 |
| Maximum ESOP Account Balance [409(o)(1)(C)(ii)] | $1,380,000 | $1,330,000 |
| ESOP 5-year Distribution Period Limit | $275,000 | $265,000 |
| Key Employee [416(i)(1)(A)(i)] | $220,000 | $215,000 |
| QLAC [1.401(a)(9)-6] | $165,000 | $155,000 |
