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Rounded/Unrounded 402(g)(1) Elective Deferral Maximum - through 2017
The following is a table of the historical rounded and unrounded 402(g)(1) maximum elective deferrals. Unrounded limits are typically used when estimating future Contribution limits for DC plans.
Year
Rounded Unrounded
1987
7,000
7,000
1988
7,313
7,313
1989
7,627
7,627
1990
7,979
7,979
1991
8,475
8,475
1992
8,728
8,728
1993
8,994
8,994
1994
9,240
9,240
1995
9,440
9,440
1996
9,500
9,689
1997
9,500
9,975
1998
10,000
10,195
1999
10,000
10,357
2000
10,500
10,600
2001
10,500
10,973
2002
11,000
11,000
2003
12,000
12,000
2004
13,000
13,000
2005
14,000
14,000
2006
15,000
15,000
2007
15,500
15,501
2008
15,500
15,866
2009
16,500
16,707
2010
16,500
16,437
2011
16,500
16,629
2012
17,000
17,255
2013
17,500
17,547
2014
17,500
17,820
2015
18,000
18,138
2016
18,000
18,158
2017
18,000
18,360
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