SIMPLIFY PENSION ADMINISTRATION
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Rounded/Unrounded 415(c) Limits - through 2021
The following is a table of the historical rounded and unrounded 415(c) contribution limits. Unrounded limits are typically used when estimating future contribution limits under 415(c).
Year
 Rounded Unrounded
1974
25,000
25,000
1975
26,825
26,825
1976
28,175
28,175
1977
30,050
30,050
1978
32,700
32,700
1979
36,875
36,875
1980
41,500
41,500
1981
45,475
45,475
1982
30,000
30,000
1983
30,000
30,000
1984
30,000
30,000
1985
30,000
30,000
1986
30,000
30,000
1987
30,000
30,000
1988
30,000
30,000
1989
30,000
30,000
1990
30,000
30,000
1991
30,000
30,000
1992
30,000
30,000
1993
30,000
30,000
1994
30,000
30,000
1995
30,000
30,651
1996
30,000
31,461
1997
30,000
32,388
1998
30,000
33,102
1999
30,000
33,630
2000
30,000
34,419
2001
35,000
35,625
2002
40,000
40,000
2003
40,000
40,636
2004
41,000
41,532
2005
42,000
42,664
2006
44,000
44,296
2007
45,000
45,776
2008
46,000
46,856
2009
49,000
49,340
2010
49,000
48,540
2011
49,000
49,112
2012
50,000
50,956
2013
51,000
51,820
2014
52,000
52,624
2015
53,000
53,564
2016
53,000
53,620
2017
54,000
54,220
2018
55,000
55,288
2019
56,000
56,748
2020
57,000
57,744
2021
58,000
58,452