Appendix E Indexed Employee Limits

<section class="article__body"> <p class="Section1"><span class="PB-H">The employee benefit limits that follow are indexed annually for inflation, rounded to the increment levels set forth below.</span></p> <table width="90%"> <tbody> <tr> <td width="161"> <p style="text-align: center"><strong>Type of Limit</strong></p> </td> <td width="79"><strong>&nbsp;</strong><p></p> <p style="text-align: center"><strong>2017<br> </strong><strong>(Rev. Proc. 2016-55)</strong></p> </td> <td width="79"> <p style="text-align: center"><strong>2018<br> </strong><strong>(Rev. Proc.&nbsp; 2017-64)</strong></p> </td> <td width="79"> <p style="text-align: center"><strong>2019<br> (Rev. Proc. 2018-83)</strong></p> </td> <td width="79"> <p style="text-align: center"><strong>2020<br> </strong><strong>(Rev. Proc. 2019-59)</strong></p> </td> <td width="79"> <p style="text-align: center"><strong>2021 (Rev. Proc.&nbsp; 2020-79)</strong></p> </td> <td style="text-align: center" width="79"><strong>2022 (Rev. Proc. 2021-61)</strong></td> <td style="text-align: center" width="79"><strong>2023 (Rev. Proc. 2022-38)</strong></td> <td width="79"> <p style="text-align: center"><strong>2024 (Rev. Proc. 2023-75)</strong></p> </td> </tr> <tr> <td width="161">Defined Benefit Plans Q 3868</td> <td style="text-align: center" width="79">$215,000</td> <td style="text-align: center" width="79">$220,000</td> <td style="text-align: center" width="79">$225,000</td> <td style="text-align: center" width="79">$230,000</td> <td style="text-align: center" width="79">$230,000</td> <td style="text-align: center" width="79">$245,000</td> <td style="text-align: center" width="79">$265,000</td> <td style="text-align: center" width="79">$275,000</td> </tr> <tr> <td width="161">Defined Contribution Plans Q 3868</td> <td style="text-align: center" width="79">$54,000 or 100% of pay</td> <td style="text-align: center" width="79">$55,000 or 100% of pay</td> <td style="text-align: center" width="79">$56,000 or 100% of pay</td> <td style="text-align: center" width="79">$57,000 or 100% of pay</td> <td style="text-align: center" width="79">$58,000 or 100% of pay</td> <td style="text-align: center" width="79">$61,000 or 100% of pay</td> <td style="text-align: center" width="79">$66,000 or 100% of pay</td> <td style="text-align: center" width="79">$68,000 or 100% of pay</td> </tr> <tr> <td width="161">Elective Deferral Limit for 401(k) Plans and SAR-SEPs Q 3705, Q 3760</td> <td style="text-align: center" width="79">$18,000</td> <td style="text-align: center" width="79">$18,500</td> <td style="text-align: center" width="79">$19,000</td> <td style="text-align: center" width="79">$19,500</td> <td style="text-align: center" width="79">$19,500</td> <td style="text-align: center" width="79">$20,500</td> <td style="text-align: center" width="79">$22,500</td> <td style="text-align: center" width="79">$23,000</td> </tr> <tr> <td width="161">Elective Deferral Limit for SIMPLE IRAs and SIMPLE 401(k) Plans Q 3706, Q 3760</td> <td style="text-align: center" width="79">$12,500</td> <td style="text-align: center" width="79">$12,500</td> <td style="text-align: center" width="79">$13,000</td> <td style="text-align: center" width="79">$13,500</td> <td style="text-align: center" width="79">$13,500</td> <td style="text-align: center" width="79">$14,000</td> <td style="text-align: center" width="79">$15,500</td> <td style="text-align: center" width="79">$16,000</td> </tr> <tr> <td width="161">Elective Deferral Limit for 457 Plans Q 3584</td> <td style="text-align: center" width="79">$18,000</td> <td style="text-align: center" width="79">$18,500</td> <td style="text-align: center" width="79">$19,000</td> <td style="text-align: center" width="79">$19,500</td> <td style="text-align: center" width="79">$19,500</td> <td style="text-align: center" width="79">$20,500</td> <td style="text-align: center" width="79">$22,500</td> <td style="text-align: center" width="79">$23,000</td> </tr> <tr> <td width="161">Minimum Compensation Amount for SEPs Q 3701</td> <td style="text-align: center" width="79">$600</td> <td style="text-align: center" width="79">$600</td> <td style="text-align: center" width="79">$600</td> <td style="text-align: center" width="79">$600</td> <td style="text-align: center" width="79">$650</td> <td style="text-align: center" width="79">$650</td> <td style="text-align: center" width="79">$750</td> <td style="text-align: center" width="79">$750</td> </tr> <tr> <td width="161">Maximum Compensation Amount for VEBAs Q 4103;<p></p> <p>SEPs Q 3701; TSAs<br> Q 4033; Qualified Plans Q 3867, Q 3927F</p></td> <td style="text-align: center" width="79">$270,000</td> <td style="text-align: center" width="79">$275,000</td> <td style="text-align: center" width="79">$280,000</td> <td style="text-align: center" width="79">$285,000</td> <td style="text-align: center" width="79">$290,000</td> <td style="text-align: center" width="79">$305,000</td> <td style="text-align: center" width="79">$330,000</td> <td style="text-align: center" width="79">$345,000</td> </tr> <tr> <td width="161">Catch-up for 401(k) Plans Q 3761</td> <td style="text-align: center" width="79">$6,000</td> <td style="text-align: center" width="79">$6,000</td> <td style="text-align: center" width="79">$6,000</td> <td style="text-align: center" width="79">$6,500</td> <td style="text-align: center" width="79">$6,500</td> <td style="text-align: center" width="79">$6,500</td> <td style="text-align: center" width="79">$7,500</td> <td style="text-align: center" width="79">$7,500</td> </tr> <tr> <td width="161">Catch-up for SIMPLE IRAs and SIMPLE 401(k) Plans<br> Q 3706, Q 3761</td> <td style="text-align: center" width="79">$3,000</td> <td style="text-align: center" width="79">$3,000</td> <td style="text-align: center" width="79">$3,000</td> <td style="text-align: center" width="79">$3,000</td> <td style="text-align: center" width="79">$3,000</td> <td style="text-align: center" width="79">$3,000</td> <td style="text-align: center" width="79">$3,500</td> <td style="text-align: center" width="79">$3,500</td> </tr> <tr> <td width="161"></td> <td style="text-align: center" width="79"></td> <td style="text-align: center" width="79"></td> <td style="text-align: center" width="79"></td> <td style="text-align: center" width="79"></td> <td style="text-align: center" width="79"></td> <td style="text-align: center" width="79"></td> <td style="text-align: center" width="79"></td> <td style="text-align: center" width="79"></td> </tr> <tr> <td style="text-align: center" width="161"></td> <td style="text-align: center" width="79"></td> <td style="text-align: center" width="79"></td> <td style="text-align: center" width="79"></td> <td style="text-align: center" width="79"></td> <td style="text-align: center" width="79"></td> <td style="text-align: center" width="79"></td> <td style="text-align: center" width="79"></td> <td style="text-align: center" width="79"></td> </tr> <tr> <td style="text-align: left" width="161"></td> <td style="text-align: center" width="79"></td> <td style="text-align: center" width="79"></td> <td style="text-align: center" width="79"></td> <td style="text-align: center" width="79"></td> <td style="text-align: center" width="79"></td> <td style="text-align: center" width="79"></td> <td style="text-align: center" width="79"></td> <td style="text-align: center" width="79"></td> </tr> </tbody> </table> <p>&nbsp;</p> <div class="Section1"> <p align="center"> </p></div> </section>

<section class="article__body"> <table style="width: 90%;"> <tbody> <tr> <td style="text-align: center" width="119"><strong>Individual Retirement Account<br> Limit</strong></td> <td style="text-align: center" width="74"><strong>2017<br> </strong><strong>(IR 2016-55)</strong></td> <td style="text-align: center" width="82"><strong>2018<br> </strong><strong>(Rev. Proc.<br> </strong><strong style="font-family: inherit;font-size: inherit">2017-64)</strong></td> <td style="text-align: center" width="72"><strong>2019<br> </strong><strong>(Notice 2018-83)</strong></td> <td style="text-align: center" width="83"><strong>2020<br> </strong><strong>(Notice 2019-59)</strong></td> <td style="text-align: center" width="80"><strong>2021<br> </strong><strong>(Notice 2020-79)</strong></td> <td style="text-align: center" width="82"><strong>2022<br> </strong><strong>(Notice 2021-61)</strong></td> <td style="text-align: center" width="74"><strong>2023<br> (Notice 2022-38)</strong></td> <td style="text-align: center" width="72"><strong>2024 (Notice 2023-75)</strong></td> </tr> <tr> <td width="119">Total Contributions to Traditional and Roth IRAs – see Q 3656, Q 3659</td> <td style="text-align: center" width="74">$5,500</td> <td style="text-align: center" width="82">$5,500</td> <td style="text-align: center" width="72">$6,000</td> <td style="text-align: center" width="83">$6,000</td> <td style="text-align: center" width="80">$6,000</td> <td style="text-align: center" width="82">$6,000</td> <td style="text-align: center" width="74">$6,500</td> <td style="text-align: center" width="72">$7,000</td> </tr> <tr> <td width="119">Total Catch-up Contributions to Traditional and Roth IRAs – see Q 3656, Q 3659</td> <td style="text-align: center" width="74">$1,000</td> <td style="text-align: center" width="82">$1,000</td> <td style="text-align: center" width="72">$1,000</td> <td style="text-align: center" width="83">$1,000</td> <td style="text-align: center" width="80">$1,000</td> <td style="text-align: center" width="82">$1,000</td> <td style="text-align: center" width="74">$1,000</td> <td style="text-align: center" width="72">$1,000</td> </tr> <tr> <td width="119"></td> <td style="text-align: center" colspan="8" width="620">Traditional IRA Deductible Contribution Limit: MAGI- see Q 3656</td> </tr> <tr> <td width="119">Joint Return (Active Participant Spouse)</td> <td style="text-align: center" width="74">$99,000-<br> $119,000</td> <td style="text-align: center" width="82">$101,000-<br> $121,000</td> <td style="text-align: center" width="72">$103,000-<br> $123,000</td> <td style="text-align: center" width="83">$104,000-<br> $124,000</td> <td style="text-align: center" width="80">$105,000-<br> $125,000</td> <td style="text-align: center" width="82">$109,000-<br> $129,000</td> <td style="text-align: center" width="74">$116,000-<br> $136,000</td> <td style="text-align: center" width="72">$123,000-<br> $143,000</td> </tr> <tr> <td width="119">Joint Return (Non Active Participant Spouse)</td> <td style="text-align: center" width="74">$186,000-<br> $196,000</td> <td style="text-align: center" width="82">$189,000-<br> $199,000</td> <td style="text-align: center" width="72">$193,000-<br> $203,000</td> <td style="text-align: center" width="83">$196,000-<br> $206,000</td> <td style="text-align: center" width="80">$198,000-<br> $208,000</td> <td style="text-align: center" width="82">$204,000-<br> $214,000</td> <td style="text-align: center" width="74">$218,000-<br> $228,000</td> <td style="text-align: center" width="72">$230,000-<br> $240,000</td> </tr> <tr> <td width="119">Single/Head of Household</td> <td style="text-align: center" width="74">$62,000-<br> $72,000</td> <td style="text-align: center" width="82">$63,000-<br> $73,000</td> <td style="text-align: center" width="72">$64,000-<br> $74,000</td> <td style="text-align: center" width="83">$65,000-<br> $75,000</td> <td style="text-align: center" width="80">$66,000-<br> $76,000</td> <td style="text-align: center" width="82">$68,000-<br> $78,000</td> <td style="text-align: center" width="74">$73,000-<br> $83,000</td> <td style="text-align: center" width="72">$77,000-<br> $87,000</td> </tr> <tr> <td width="119"></td> <td style="text-align: center" colspan="8" width="620">Roth IRA Contribution Limit: MAGI- see Q 3659</td> </tr> <tr> <td width="119">Joint Return</td> <td style="text-align: center" width="74">$186,000<br> -$196,000</td> <td style="text-align: center" width="82">$189,000-<br> $199,000</td> <td style="text-align: center" width="72">$193,000-<br> $203,000</td> <td style="text-align: center" width="83">$196,000-<br> $206,000</td> <td style="text-align: center" width="80">$198,000-<br> $208,000</td> <td style="text-align: center" width="82">$204,000-<br> $214,000</td> <td style="text-align: center" width="74">$218,000-<br> $228,000</td> <td style="text-align: center" width="72">$230,000-<br> $240,000</td> </tr> <tr> <td width="119">Single/Head of Household</td> <td style="text-align: center" width="74">$118,000-<br> $133,000</td> <td style="text-align: center" width="82">$120,000-<br> $135,000</td> <td style="text-align: center" width="72">$122,000-<br> $137,000</td> <td style="text-align: center" width="83">$124,000-<br> $139,000</td> <td style="text-align: center" width="80">$125,000-<br> $140,000</td> <td style="text-align: center" width="82">$129,000-<br> $144,000</td> <td style="text-align: center" width="74">$138,000-<br> $153,000</td> <td style="text-align: center" width="72">$146,000-<br> $161,000</td> </tr> </tbody> </table></section>