2012 Qualified Retirement Plan COLA Changes

Posted on 10.23.11

Cost of Living Adjustments for Defined Contribution Retirement Plans

On October 20, 2011, the IRS announced cost of living adjustments affecting Qualified Retirement Plans. Some of the limitations remain unchanged from 2011.
Source: KSPH, LLC
Effective January 1, 2012




Qualified Plan Compensation Limit



401k/403b/457 Deferral Limit



401k/403b/457 Catch Up Limit (50+)



SIMPLE Plan Deferral Limit



SIMPLE Plan Catch Up Limit (50+)



Defined Contribution Plan Annual Limit



Defined Benefit Plan Annual Limit



Highly Compensated Group



Social Security Wage Base



SEP Eligibility Compensation



Dollar Limit for Key Employee



The information contained within this article is provided for informational purposes only and is current as of the date published. Online readers are advised not to act upon this information without seeking the service of a professional accountant, as this article is not a substitute for obtaining accounting, tax, or financial advice from a professional accountant.

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