Contribution Limits for 2012

403(b) plan limits

  • 403(b) General Limit on salary reduction contributions** 402(g) limit — $17,000
    Participants who have completed 15 or more full-time years of paid church-related service (or its equivalent) may be able to contribute an additional $3,000. A Maximum Contribution Limit must be calculated by GuideStone Financial Resources to qualify for the additional limit. To find out if you are eligible for a Simplified Maximum Contribution Limit calculation, take this quiz to check your eligibility (pdf).
  • 403(b) Basic Limit, Section 415 limit * — $50,000
  • 403(b) age 50 catch-up contribution limit** (must be age 50 or over) — $5,500

Review our Frequently Asked Questions (FAQs) about 403(b) contribution limits.


401(k) plan limits

  • 401(k) General Limit on salary reduction contributions** — $17,000
  • 401(k) Basic Limit, Section 415 limit * — $50,000
  • 401(k) age 50 catch-up contribution limit** (must be age 50 or over) — $5,500


IRA limits (2011 and 2012)  
  • Traditional and Roth IRA limits — $5,000
  • IRA age 50 catch-up contribution limit (must be age 50 or over) — $1,000


457(b) plan limit

457(b) plan contribution limit* — $17,000


* The maximum contribution is the lesser of 100% of compensation or this adjusted limit.
** Includes employee salary reduction contributions and Roth elective deferral contributions.

Additional resources available on contribution limits:

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