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COMPANY PROFILE
RESOURCES & GUIDES
CONTACT FRINGE
ROTH CALCULATOR |
IRS Guidelines
| Qualified Plan |
2006 |
2005 |
2004 |
Compensation Limit
|
$220,000 |
$210,000 |
$205,000 |
| 401k / 403b Plan |
2006 |
2005 |
2004 |
| Maximum Elective Deferral |
$15,000 |
$14,000 |
$13,000 |
Catch-Up Contribution
|
$5,000 |
$4,000 |
$3,000 |
| Simple Plan |
2006 |
2005 |
2004 |
| Maximum Elective Deferral |
$10,000 |
$10,000 |
$9,000 |
Catch-Up Contribution
|
$2,500 |
$2,000 |
$1,500
|
| Defined Contribution |
2006 |
2005 |
2004 |
Annual Additions Limit
|
$44,000 |
$42,000 |
$41,000 |
| Defined Benefit |
2006 |
2005 |
2004 |
Annual Benefit Limit
|
$175,000 |
$170,000 |
$165,000 |
| 457 Plan |
2006 |
2005 |
2004 |
Dollar Limitation
|
$15,000 |
$14,000 |
$13,000 |
| Highly Compensated Definition |
2006 |
2005 |
2004 |
Compensation Test
|
$100,000 |
$95,000 |
$90,000 |
| Top Heavy Key EE Definition |
2006 |
2005 |
2004 |
| 1% Owner Compensation |
$150,000 |
$150,000 |
$150,000 |
Officer Compensation
|
$140,000 |
$135,000 |
$130,000 |
| Social Security |
2006 |
2005 |
2004 |
Taxable Wage Base
|
$94,200 |
$90,000 |
$87,900 |
| ER & EE Payroll Tax |
2006 |
2005 |
2004 |
| Social Security |
6.20% |
6.20% |
6.20% |
Medicare
|
1.45% |
1.45% |
1.45% |
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Calculators
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