IRS Cost of Living 2015 IRS Cost-of-Living Limitations 2014 2015 Deferral Limit for 401(k), 403(b), Salary Reduction SEPs $17,500.00 $18,000.00 SIMPLE Plan Deferral Limit $12,000.00 $12,500.00 Catch-up Limit 401(k), 403(b) (Ages 50+) $5,500.00 $6,000.00 Catch-up Limit SIMPLE Plan (Ages 50+) $2,500.00 $3,000.00 415 Dollar Limit for Defined Contribution Plans $52,000.00 $53,000.00 415 Dollar Limit for […]