DBMinMax Table

Maximum Defined Benefit Contribution
And Minimum Supporting Compensation
Year:

The Minimum Compensation and Maximum Contribution shown assume years of prior service at each age.  These contribution levels apply to 1-person and husband-wife plans.  Show ages from: to: .
 
Starting Age (Rounded)Retirement AgeMaximum Defined Benefit ContributionMinimum W-2 Compensation*Contribution as % of W-2Minimum Net Schedule C if Sole-Proprietor*Contribution as % of Net Schedule CFor Comparison: Profit Sharing Contribution (using W-2 Compensation)Profit Sharing Contribution as % of W-2
3555$53,345 $111,300 47.9% $173,007 30.8% $27,825 25.0%
3655$57,759 $111,300 51.9% $177,481 32.5% $27,825 25.0%
3755$62,701 $111,300 56.3% $182,490 34.4% $27,825 25.0%
3855$68,263 $111,300 61.3% $188,127 36.3% $27,825 25.0%
3955$74,561 $111,300 67.0% $194,511 38.3% $27,825 25.0%
4055$81,745 $111,300 73.4% $201,792 40.5% $27,825 25.0%
4155$90,002 $111,300 80.9% $210,161 42.8% $27,825 25.0%
4255$99,584 $111,300 89.5% $219,873 45.3% $27,825 25.0%
4355$110,819 $111,300 99.6% $231,261 47.9% $27,825 25.0%
4455$124,160 $111,300 111.6% $244,783 50.7% $27,825 25.0%
4555$140,240 $111,300 126.0% $261,081 53.7% $27,825 25.0%
4656$147,933 $118,908 124.4% $276,590 53.5% $29,727 25.0%
4757$156,092 $127,152 122.8% $293,215 53.2% $31,788 25.0%
4858$164,709 $136,068 121.0% $310,986 53.0% $34,017 25.0%
4959$173,833 $145,740 119.3% $330,037 52.7% $36,435 25.0%
5060$183,474 $156,228 117.4% $350,440 52.4% $39,057 25.0%
5161$193,678 $167,628 115.5% $372,337 52.0% $41,907 25.0%
5262$204,440 $180,000 113.6% $395,785 51.7% $45,000 25.0%
5362$209,882 $162,000 129.6% $383,056 54.8% $40,500 25.0%
5462$215,427 $144,000 149.6% $370,432 58.2% $36,000 25.0%
5562$221,075 $126,000 175.5% $357,913 61.8% $31,500 25.0%
5662$226,826 $108,000 210.0% $345,497 65.7% $27,000 25.0%
5762$232,682 $90,000 258.5% $333,189 69.8% $22,500 25.0%
5863$228,533 $90,000 253.9% $328,983 69.5% $22,500 25.0%
5964$224,259 $90,000 249.2% $324,651 69.1% $22,500 25.0%
6065$219,860 $90,000 244.3% $320,193 68.7% $22,500 25.0%
6166$230,853 $96,486 239.3% $337,909 68.3% $24,122 25.0%
6267$242,394 $103,548 234.1% $356,764 67.9% $25,887 25.0%
6368$254,520 $111,258 228.8% $376,870 67.5% $27,814 25.0%
6469$267,245 $119,688 223.3% $398,312 67.1% $29,922 25.0%
6570$280,604 $128,928 217.6% $421,217 66.6% $32,232 25.0%
* Current year compensation in the amount shown will support the contribution shown.  Prior-year compensations, if available at appropriate levels, can be used to support current-year contribution.  For Sole-Proprietors, Net Schedule C earnings must be split 3 ways: contribution, 1/2 SE Tax, and residual Considered Compensation used to support the contribution level; the amount shown is the gross amount needed to support the contribution.  Ultimately, a 3-consecutive-year average compensation is required to support the maximum benefit and contribution levels.  See article on Compensation (coming soon) for further discussion.