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2017 Retirement Plan Changes

Susan D. Diehl

For NTSA members, the 2017 limits and other important changes are provided for easy reference.

Contributions Limits:


403(b)/401(k) Elective Deferrals

2016: $18,000
2017: $18,000

457(b) Salary Reduction Contributions
2016: $18,000
2017: $18,000

Age 50+ Catch up
2016: $6,000
2017: $6,000

403(b) 15+ yrs. of Service
2016: $3,000
2017: $3,000

Section 415(c) Limit
2016: $53,000
2017: $54,000

Simple IRA/Simple 401(k)
2016: $12,500
2017: $12,500

Age 50+ Catch up/Simples
2016: $3,000
2017: $3,000

Minimum Compensation for SEPs
2016: $600
2017: $600

IRA & Roth IRA*
2016: $5,500
2017: $5,500
* Some but not all of the AGI phase out ranges for traditional and Roth IRAs were increased as well.

Age 50+ Catch up/IRAs
2016: $1,000
2017: $1,000

Other Retirement Plan Information:

Definition of Highly Compensated
2016: $120,000
2017: $120,000

Key Employee Officer Compensation
2016: $170,000
2017: $175,000

401(a)(17) Compensation Limit
2016: $265,000
2017: $270,000

HSAs — Maximum Contribution (Self only)
2016: $3,350
2017: $3,400

Social Security:

Taxable Wage Base

2016: $118,500
2017: $127,200

Earnings Limitation (For early retirees)
2016: $15,720
2017: $16,920

Susan D. Diehl, CPC, QPA, ERPA, is President, PenServ Plan Services, Inc. and Chair of the NTSA Communications Committee.

Opinions expressed are those of the author, and do not necessarily reflect the views of NTSA or its members.