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