Plan Limits 2012
| 401(k) Elective Deferrals (2012 Calendar Year) | $17,000 |
| Catch-Up Contribution Limit | $5,500 |
| Defined Contribution Plan Annual Contribution | $50,000 (for plan years ending in 2012) |
| Annual Compensation Limit | $250,000 |
| Defined Benefit Plan Annual Benefit Limit | $200,000 |
| Taxable Wage Base | $110,100 |
| Any employee with more than 5% ownership or lineal ascendant or descendant of 5% owner (current or preceding year) |
$115,000 (preceding year) |
| Any officer | $165,000 |
| 5% Owner | No minimum amount |
| 457(e)(15) Elective Deferrals | $17,000 |
| Annual Deferral | $11,500 |
| SIMPLE Catch-Up | $2,500 |
| Minimum Compensation | $550 |
| Annual Compensation | $250,000 |