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PensionSoft Reference Links
Rounded/Unrounded 415(b) Limits
The following is a table of the historical rounded and unrounded 415(b) benefit limits. Unrounded limits are typically used when estimating future benefit limits under 415(b).
Year |
Rounded |
Unrounded |
1974 |
75,000 |
75,000 |
1975 |
75,000 |
75,000 |
1976 |
80,475 |
80,475 |
1977 |
84,525 |
84,525 |
1978 |
90,150 |
90,150 |
1979 |
98,100 |
98,100 |
1980 |
110,625 |
110,625 |
1981 |
124,500 |
124,500 |
1982 |
136,425 |
136,425 |
1983 |
90,000 |
90,000 |
1984 |
90,000 |
90,000 |
1985 |
90,000 |
90,000 |
1986 |
90,000 |
90,000 |
1987 |
90,000 |
90,000 |
1988 |
94,023 |
94,023 |
1989 |
98,064 |
98,064 |
1990 |
102,582 |
102,582 |
1991 |
108,963 |
108,963 |
1992 |
112,221 |
112,221 |
1993 |
115,641 |
115,641 |
1994 |
118,800 |
118,800 |
1995 |
120,000 |
121,410 |
1996 |
120,000 |
124,623 |
1997 |
125,000 |
128,286 |
1998 |
130,000 |
131,112 |
1999 |
130,000 |
133,209 |
2000 |
135,000 |
136,332 |
2001 |
140,000 |
141,111 |
2002 |
160,000 |
160,000 |
2003 |
160,000 |
162,544 |
2004 |
165,000 |
166,128 |
2005 |
170,000 |
170,656 |
2006 |
175,000 |
177,184 |
2007 |
180,000 |
183,104 |
2008 |
185,000 |
187,424 |
2009 |
195,000 |
197,360 |
2010 |
195,000 |
194,160 |
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