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Main Office:
Aurora Business Park
Gemini Building
4348 114th Street
Des Moines, IA 50322
Phone: (515) 222-0980
Fax: (515) 252-0980
Toll-Free: (866) 248-0974

Omaha, Nebraska Office:
11606 Nicholas Street
Suite 400
Omaha, NE 68154
Phone: (515) 222-0980
Fax: (515) 252-0980


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Quick reference to IRS Dollar Limits from 1987 to Present

  Maximum Deferral Highly Compensated Definition Limits Under IRC 414(q)  
Calendar Year DB 415(b)(1)(A) DC 415(c)(1)(A) 401(k) & 402(g)(1) Over 50 Catch-up Contribution 403(b) SIMPLE SIMPLE Over 50 Catch-up Contribution 457 (1)(B) (1)(C) (1)(D) Annual Comp Limit 401(a)(17), 404(l), 408(k)(3)(C) Taxable Wage Base Excess Distribution Threshold
2010 195,000 49,000 16,500 5,500 16,500 11,500 2,500 16,500 110,000 N/A N/A 245,000 106,800 N/A
2009 195,000 49,000 16,500 5,500 16,500 11,500 2,500 16,500 110,000 N/A N/A 245,000 106,800 N/A
2008 185,000 46,000 15,500 5,000 15,500 10,500 2,500 15,500 105,000 N/A N/A 230,000 102,000 N/A
2007 180,000 45,000 15,500 5,000 15,500 10,500 2,500 15,500 100,000 N/A N/A 225,000 97,500 N/A
2006 175,000 44,000 15,000 5,000 15,000 10,000 2,500 15,000 100,000 N/A N/A 220,000 94,200 N/A
2005 170,000 42,000 14,000 4,000 14,000 10,000 2,000 14,000 95,000 N/A N/A 210,000 90,000 N/A
2004 165,000 41,000 13,000 3,000 13,000 9,000 1,500 13,000 90,000 N/A N/A 205,000 87,900 N/A
2003 160,000 40,000 12,000 2,000 12,000 8,000 1,000 12,000 90,000 N/A N/A 200,000 87,000 N/A
2002 160,000 40,000* 11,000 1,000 11,000 7,000 500 11,000 90,000 N/A N/A 200,000 84,900 N/A
2001 140,000 35,000 10,500 N/A 10,500 6,500 N/A 8,500 85,000 N/A N/A 170,000 80,400 N/A
2000 135,000 30,000 10,500   10,500 6,000   8,000 85,000 N/A N/A 170,000 76,200 N/A
1999 130,000 30,000 10,000   10,000 6,000   8,000 80,000 N/A N/A 160,000 72,600 N/A
1998 130,000 30,000 10,000   10,000 6,000   8,000 80,000 N/A N/A 160,000 68,400 N/A
1997 125,000 30,000 9,500   9,500 6,000   7,500 80,000 N/A N/A 160,000 65,400 160,000
1996 120,000 30,000 9,500   9,500 N/A   7,500 100,000 66,000 60,000 150,000 62,700 155,000
1995 120,000 30,000 9,240   9,500 N/A   7,500 100,000 66,000 60,000 150,000 61,200 150,000
1994 118,800 30,000 9,240   9,500 N/A   7,500 99,000 66,000 59,400 150,000 60,600 148,500
1993 115,641 30,000 8,994   9,500 N/A   7,500 96,368 64,245 57,820 235,840 57,600 144,551
1992 112,221 30,000 8,728   9,500 N/A   7,500 93,518 62,345 56,110 228,860 55,500 140,276
1991 108,963 30,000 8,475   9,500 N/A   7,500 90,803 60,535 54,482 222,220 53,400 136,204
1990 102,582 30,000 7,979   9,500 N/A   7,500 85,485 56,990 51,291 209,200 51,300 128,228
1989 98,064 30,000 7,627   9,500 N/A   7,500 81,720 54,480 49,032 200,000 48,000 122,580
1988 94,023 30,000 7,313     N/A   7,500 78,353 52,235 47,012   45,000 117,529
1987 90,000 30,000 7,000     N/A   7,500 75,000 50,000 45,000   43,800 112,500

Notes:
* The 415(c)(1)(a) limit remains $35,000 for plan years that begin in 2001 and having limitation years ending in 2002.
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