Thursday, December 14, 2017
 

2015 Annual Limits Card

Brought to you by:

http://www.aeisadvisors.com/

AEIS

(650) 348-6234
AdminDesk@AEISadvisors.com
 

 

2015 Annual Benefit Plan Amounts

Contribution & Benefit Limits

2014 Limit

2015 Limit

Section 401(k), 403(b), or 457(b) annual deferral

$17,500

$18,000

SIMPLE plan annual deferral

$12,000

$12,500

Section 415 maximums

- annual benefit from defined benefit plan

$210,000

$210,000

- annual additions to defined contribution plan

 $52,000

 $53,000

Maximum IRA contribution

$5,500

 $5,500

Catch-up contribution limits

- retirement plan

$5,500

$6,000

- SIMPLE plan

$2,500

$3,000

- IRA

$1,000

$1,000

Compensation Amounts

Annual compensation limit

$260,000

 $265,000

Grandfathered governmental plan participants

$385,000

$395,000

Highly compensated employees

- any employee*

$115,000**

$120,000**

- 5 percent owner

no minimum

no minimum

*Employer may elect to limit to top-paid 20%
**Due to the look-back rule, applies in determining HCEs during following year

Key employees

- officer

$170,000

$170,000

- 1 percent owner

$150,000

$150,000

- 5 percent owner

no minimum

no minimum

Small Employer Health Insurance Credit Average Wage Phase-Out

$25,400

$25,800

This information is brought to you by your Partner Firm of United Benefit Advisors -- a Partner-owned alliance of more than 140 premier independent benefit advisory firms and the nation's leading employee benefits advisory organizations.

       

2015 Annual Benefit Plan Amounts

Social Security/Medicare

2014 Limit

2015 Limit

- OASDI taxable wage base

$117,000

$118,500

- OASDI tax rate - employer

6.2%

6.2%

- OASDI tax rate - employee

6.2%

6.2%

- Medicare tax rate - employer

1.45%

1.45%

- Medicare tax rate - employee

 1.45%>

 1.45%>

Maximum income without reducing Social Security retirement benefits

- SSRA* or over

no limit

no limit

- year individual attains SSRA*

$41,400/yr^

$41,880/yr^

- under SSRA*

$15,480/yr

$15,720/yr

> Employer must withhold additional 0.9% from compensation in excess of $200,000
* Social Security Retirement Age (age at which an individual may receive an unreduced monthly benefit)
^ No limit on earnings beginning the month an individual attains SSRA

Health Plan Limits

Maximum Health FSA

 

 

- employee deferral

$2,500

$2,550

- carryover

$500

$500

Maximum HSA contribution

- individual

$3,300

$3,350

- family

$6,550

$6,650

- catch-up

$1,000

$1,000

Minimum HDHP deductible

- individual

$1,250

$1,300

- family

$2,500

$2,600

Maximum HDHP out-of-pocket

- individual

$6,350

$6,450

- family

$12,700

$12,900

Maximum out-of-pocket (non-grandfathered plans)

- individual

$6,350

$6,600

- family

$12,700

$13,200

Transitional Reinsurance Fee (per person)

$63/yr 

$44/yr 

   

 
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