The IRS just published the retirement plan limits for 2011. Most of the limits for retirement plans are unchanged – again. They’re the same as 2009 and 2010:
|Maximum annual pension plan benefit||
|Maximum annual addition for defined contribution plans||
|Maximum 401(k) elective deferral||
|Maximum catchup contribution (age 50 and over)||
|Highly compensated employee (HCE) threshold||
|Maximum annual recognized compensation||
The Social Security wage base will also stay the same as 2009 and 2010, at $106,800.