| 2025 | 2024 | |
|---|---|---|
| Annual Compensation Limit | $350,000 | $345,000 |
| Employee Deferral Limit | $23,500 | $23,000 |
| Catch-up Deferral Limit | $7,500 | $7,500 |
| Defined Contribution Plan Limit | $70,000 | $69,000 |
| Highly Compensated Employee | $160,000 | $155,000 |
| Defined Benefit Plan Limit | $280,000 | $275,000 |
| Social Security Taxable Wage Base | $176,100 | $168,600 |
| PBGC Guaranteed Monthly Maximum Benefit (@ age 65) | $7,431.82 | $7,107.95 |