Alert: 2012 Cost-of-Living Adjustments

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November 2, 2011

Alert: 2012 Cost-of-Living Adjustments

The following are the 2008-2012 inflation-adjusted amounts, which may affect certain employee benefit plan benefits.

 

2008

2009

2010

2011

2012

§ 401(k) / 403(b)/457 Deferral Limit 

15,500

16,500

16,500

16,500

$17,000

SIMPLE Deferral Limit 

10,500

11,500

11,500

11,500

$11,500

Catch-Up Contribution Limit to 401(k), 403(b) or 457 plan 

5,000

5,500

5,500

5,500

$5,500

Catch-Up Contribution Limit to SIMPLE plan 

 2,500

2,500

2,500

2,500

$2,500

Retirement Plan Compensation Limit 

230,000

245,000

245,000

245,000

$250,000

§ 415(b) Defined Benefit Annual Pension Limit 

185,000

195,000

195,000

195,000

$200,000

§ 415(c) Defined Contribution Annual Addition Limit 

46,000

49,000

49,000

49,000

$50,000

Highly Compensated Employee-Compensation Threshold 

105,000

110,000

110,000

110,000

$115,000

Key Employee-Compensation Threshold for Officers 

150,000

160,000

160,000

160,000

$165,000

Social Security Taxable Wage Base 

102,000

106,800

106,800

106,800

$110,100

Limit on Outside Earnings to Avoid Social Security Offset 

13,560

14,160

14,160

14,160

$14,640

§132(f) Transportation Benefits 

    Parking 

220

230

230

230

$240

    Vanpooling/Transit 
    Passes 

115

230

230

230

$125

§223 Health Savings Accounts - Contribution Limits 

    Single Coverage 

2,900

3,000

3,050

3,050

$3,100

    Family Coverage 

5,800

5,950

6,150

6,150

$6,250

    Age 55 Catch-
    Up (not subject to 
    indexing) 

900

1,000

1,000

1,000

$1,000

§223 High Deductible Health Plan Limits 

    Minimum 
    Deductible 

        Single 

1,100

1,150

1,200

1,200

$1,200

        Family 

2,200

2,300

2,400

2,400

$2,400

    Out-Of-Pocket 
    Maximum 

        Single 

 5,600

5,800

5,950

5,950

$6,050

        Family 

11,200

11,600

11,900

11,900

$12,100

For more information, please contact a member of Briggs and Morgan's Employee Benefits and Executive Compensation group.