LPL FINANCIAL

2014 Retirement Plan Limits

The Internal Revenue Service has announced its ination-adjusted retirement plan contribution limits for 2014.
2014 Deferral Limits Elective Deferral Limit for 401(k), 403(b) and 457(b) Plans IRC 402(g) Catch-up Contribution Limit IRC 414(v) Benets and Compensation 2013

This information is provided as a courtesy and is not designed to be all encompassing. It is not intended as authoritative guidance or tax or legal advice. You should consult with your attorney or tax advisor for guidance on your specic situation.

O R P
Limit on Annual Benets for Dened Benet Plans IRC 415(b) Annual Compensation Limit IRC 401(a)(17) Highly Compensated Employee Limit IRC 414(q) Key Employee Determination Limit IRC 416(i) SIMPLE Retirement Plan Contribution Limit IRC 408(p) Social Security/Medicare Social Security Wage Base (Old Age, Survivors) Medicare Wage Base Progressive Strategies Financial Tori Patrick
President 3145 E. Warm Springs Rd #400 Las Vegas, NV 89120 (702)893-1500 (702)549-1900 tori.patrick@lpl.com

Annual Additions Limit for Dened Contribution Plans IRC 415(c)

F O
(No Change)

$17,500 $5,500

$17,500 $5,500

(No Change)

$52,000

$51,000

$210,000

$205,000 $255,000 $115,000

$260,000 $115,000
(No Change)

$170,000 $12,000
(No Change)

$165,000 $12,000

$117,000 No Limit

$113,700 No Limit

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