Qualified Retirement Plan Limitations
| 2011 | 2012 | |
| 401(k), 403(b), 457 Catch-Up Over Age 50 |
$16,500 $5,500 |
$17,000 $5,500 |
| SIMPLE Catch-Up Over Age 50 |
$11,500 $2,500 |
$11,500 $2,500 |
| Traditional and Roth IRA Catch-Up Over Age 50 |
$5,000 $1,000 |
$5,000 $1,000 |
| SEP IRA 2011 - Annual limit is lesser of 25% of compensation or $49,000 2012 - Annual limit is lesser of 25% of compensation or $50,000 |
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