240,000很多公司已没有401K HEC threshold

 

 

 

Defined Contribution Plan Limits For 401(k), 403(b) and most 457 plans, the COLA increases for dollar limits on benefits and contributions are as follows:	2015	2014
Maximum employee elective deferral	$18,000	$17,500
Employee catch-up contribution (if age 50 or older by year end)	$6,000	$5,500
Defined contribution maximum limit, all sources	$53,000	$52,000
Defined contribution maximum limit (if age 50 or older by year end)	$59,000	$57,500
Employee compensation limit for calculating contributions	$265,000	$260,000
Compensation of “key employees” in a top-heavy plan (unchanged)	$170,000	$170,000
Compensation of “highly compensated employees” in a top-heavy plan (HCE threshold)	$120,000	$115,000

- See more at: http://www.shrm.org/hrdisciplines/benefits/articles/pages/2015-irs-401k-contribution-limits.aspx#sthash.FOBXcuDB.dpuf