Broker Check
5568 General Washington Drive
Suite A-217
Alexandria, VA 22312-2465
Office: (703) 750-3393
Direct: (703) 813-5551
Toll Free: (800) 445-5595
Fax: (703) 813-6170

Important Retirement Plan Information

2013 Plan Limits

401(k), 403(b), 457 Deferral

$17,500

401(k), 403(b), 457 Catch-up*

$5,500

Maximum Compensation

$255,500

DC Plan 415 Contribution

$51,000

Social Security Wage Base

$113,700

SIMPLE Deferral Limit

$12,000

SIMPLE Catch-Up

$2,500

HCE Comp Determination

$115,000

Top=Heavy Key Employee

$165,000

Defined-Benefit 415 Limit

$205,000

SEP Minimum Compensation

$550

Traditional / Roth IRA

$5,500

Traditional / Roth IRA Catch-Up*

$1,00

* Available if age 50 or older by December 31st.

Important Due Dates

Deposit 401(k)/403(b) salary deferrals

Within 5 business days

SPD to newly eligible employee

Within 90 days

Safe Harbor Notice

30-60-days prior to plan year

Supplemental Safe Harbor Notice

30 days prior to plan year end

Form 5500

7 months after plan year

Form 5588 (5500 extension)

7 months after plan year

Form 5500 with extension

9 ½ months after plan year

Summary Annual Report

9 months after plan year

ADP/ACP Refunds w/o penalty

2 ½ months after plan year

1099-R to report distributions

January 31st