MMC Benefits Handbook
Additional Information
Historical table of IRS limits on annual pay eligible for benefit accrual purposes.
|
Year
|
Limit
|
|
1990
|
$209,200
|
|
1991
|
$222,220
|
|
1992
|
$228,860
|
|
1993
|
$235,840
|
|
1994
|
$150,000
|
|
1995
|
$150,000
|
|
1996
|
$150,000
|
|
1997
|
$160,000
|
|
1998
|
$160,000
|
|
1999
|
$160,000
|
|
2000
|
$170,000
|
|
2001
|
$170,000
|
|
2002
|
$200,000
|
|
2003
|
$200,000
|
|
2004
|
$205,000
|
|
2005
|
$210,000
|
|
2006
|
$220,000*
($18,500/mo.)
|
|
2007
|
$225,000
($18,750/mo.)
|
|
2008
|
$230,000
($19,166.66/mo.)
|
|
2009
|
$245,000
($20,416.66/mo.)
|
|
2010
|
$245,000
($20,416.66/mo.)
|
|
2011
|
$245,000
($20,416.66/mo.)
|
|
2012
|
$250,000
($20,833.33/mo.)
|
|
2013
|
$255,000
($21,250/mo.)
|
|
2014
|
$260,000
($21,666.66/mo.)
|
|
2015
|
$265,000
($22,083.33/mo.)
|
|
2016
|
$265,000
($22,083.33/mo.)
|
* Beginning in 2006, the annual limit is prorated so that one-twelfth of the annual limit applies for each month in which a participant has
Eligible Monthly Pay.
