I have created a permanent spot over in the right-hand column for a table containing the 2005 retirement plan limitations and FICA wage base limit for future reference. The table reads as follows:
| 401(k)/403(b) Elective Deferral Limit (402(g)(1)) | $14,000 |
|---|---|
| Government/Tax Exempts Deferral Limit (457(e)(15)) | $14,000 |
| Catch-up Cont.’s Limit | $4,000 |
| Annual Compensation Limit | $210,000 |
| HCE Comp. Limit | $95,000 |
| Key Employee Officer Comp. | $135,000 |
| Max. Annual Benefit: DB Plan | $170,000 |
| Max. Annual Contribution: DC Plan | $42,000 |
| SEP Minimum Comp. | $450 |
| SEP Compensation | $210,000 |
| SIMPLE Employee Cont. Lmt. | $10,000 |
| SIMPLE “Catch-Up” Deferral Lmt. | $2,000 |
| FICA Wage Base | $90,000 |