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A Better Partnership


Nov 2011
November 11, 2011

HR Focus - Fall 2011

Key IRS Benefit Plan Limits For 2012

The IRS recently released its 2012 employee benefits limitations for retirement plans. Earlier this year the IRS issued the 2012 HSA/HDHP adjustments. The following chart lists common limitations relevant for many employers.

LIMITATION* 2012 2011
Retirement Plans   
Qualified Retirement Plans - Annual Compensation Limit $250,000 $245,000
Defined Benefit Plans - Annual Benefit Limit $200,000 $195,000
Defined Contribution Plans - Annual Additions Limit $50,000 $49,000
Catch-Up Contribution Limit $5,500 $5,550
Highly Compensated Employee $115,000 $110,000
Annual Deferral Limits    
  • 401(k), 403(b), 457(b)
  • SIMPLE plan
Social Security
Social Security Wage Base $110,100 $106,800
Annual Minimum Deductible    
  • Single
  • Family
Annual Out-of-Pocket Maximum  
  • Single
  • Family
Annual Contribution Limit
  • Single
  • Family

Catch-up Contribution Limit $1,000 $1,000

*Limits are based on the calendar year period and may vary for fiscal year plans. Download PDF

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