2017 CONTRIBUTION LIMITS

Plans Contribution Salary Deferral Catch-Up
 Traditional IRA $5,500   $1,000
 Roth IRA $5,500   $1,000
 SEP/IRA Employee $54,000 or 25% of pay    
 SEP/IRA Self-Employed Owner $54,000 or 20% of adjusted net earnings    
 SAR/SEP   $18,000 or 25% of pay $6,000
 SIMPLE IRA   $12,500 $3,000
 SIMPLE 401(k)   $12,500 $3,000
 403(b) $54,000 or 100% of pay $18,000 $6,000
 457 $54,000 or 100% of pay $18,000 $6,000
 401(k) $54,000 or 100% of pay $18,000 $6,000
 Individual 401(k) $54,000 or 100% of pay $18,000 $6,000
 Profit Sharing $54,000 or 100% of pay    
 Money Purchase $54,000 or 100% of pay    
 Defined Benefit $210,000 or 100% of pay    
 Education Savings Account $2,000    
 529 Plan
 529 Plan
  $14,000 per year
$70,000 single contribution (no further contribution until sixth year)
 Annual Compensation Limit $270,000
 Annual Gift Tax Exclusion per Individual $14,000
 Estate Tax Exemption Equivalent Individual $5,490,000 Couple $10,980,000
 (includes the Gift Tax Exemption Equivalent below) 40% Tax 
 Gift Tax Exemption Equivalent per Individual $5,490,000 Couple $10,980,000
 (included in the  Estate Tax Exemption Equivalent above)
 Social Security Wage Base $127,200
 

2016 CONTRIBUTION LIMITS

Plans Contribution Salary Deferral Catch-Up
 Traditional IRA $5,500   $1,000
 Roth IRA $5,500   $1,000
 SEP/IRA Employee $53,000 or 25% of pay    
 SEP/IRA Self-Employed Owner $53,000 or 20% of adjusted net earnings    
 SAR/SEP   $18,000 or 25% of pay $6,000
 SIMPLE IRA   $12,500 $3,000
 SIMPLE 401(k)   $12,500 $3,000
 403(b) $53,000 or 100% of pay $18,000 $6,000
 457 $53,000 or 100% of pay $18,000 $6,000
 401(k) $53,000 or 100% of pay $18,000 $6,000
 Individual 401(k) $53,000 or 100% of pay $18,000 $6,000
 Profit Sharing $53,000 or 100% of pay    
 Money Purchase $53,000 or 100% of pay    
 Defined Benefit $210,000 or 100% of pay    
 Education Savings Account $2,000    
 529 Plan
 529 Plan
  $14,000 per year
$70,000 single contribution (no further contribution until sixth year)
 Annual Compensation Limit $265,000
 Annual Gift Tax Exclusion per Individual $14,000
 Estate Tax Exemption Equivalent Individual $5,450,000 Couple $10,900,000
 (includes the Gift Tax Exemption Equivalent below) 40% Tax 
 Gift Tax Exemption Equivalent per Individual $5,450,000 Couple $10,900,000
 (included in the  Estate Tax Exemption Equivalent above)
 Social Security Wage Base $118,500