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Retirement Topics - Defined Benefit Plan Contribution Limits

 

For 2011, the annual benefit for a participant under a defined benefit plan cannot exceed the lesser of:

  1. 100% of the participant's average compensation for his or her highest 3 consecutive calendar years or

For 2012, the annual benefit cannot cannot exceed the lesser of:

  1. 100% of the participant's average compensation for his or her highest 3 consecutive calendar years or

  2. $200,000

Additional Resources:

Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans)
 


Page Last Reviewed or Updated: October 20, 2011