| 401(k) Profit Sharing Plan Limits | 2024 | 2025 |
| Employee Elective Deferral | $23,000 | $23,500 |
| Employee Catch-up Contribution (age 50+) | $7,500 | $7,500 |
| Defined Contribution Limit, All Sources | $69,000 | $70,000 |
| Defined Contribution Limit, All Sources (age 50+) | $76,500 | $77,500 |
| Employee Compensation Limit for Calculating Contributions | $345,000 | $350,000 |
| Key Employee | $220,000 | $230,000 |
| HCE Threshold | $155,000 | $160,000 |
| Non-401(k) Related Limits | 2024 | 2025 |
| Defined Benefit Limit | $275,000 | $280,000 |
| 403(b)/457 Elective Deferrals | $23,000 | $23,500 |
| SEP Annual Compensation Threshold | $750 | $750 |
| SEP Annual Compensation Limit | $345,000 | $350,000 |
| SEP Maximum Contribution | $69,000 | $70,000 |
| SIMPLE Maximum Contribution | $16,000 | $16,500 |
| SIMPLE Catch-up Contribution | $3,500 | $3,500 |
| Traditional/Roth IRA Contribution Limit | $7,000 | $7,000 |
| Traditional/Roth IRA Contribution Limit (age 50+) | $8,000 | $8,000 |