Office of the State Comptroller
Retirement Services Division

2014 Section 415 Limits

Retirement
Age
Years Months
0 1 2 3 4 5 6 7 8 9 10 11
35 40,175 40,363 40,550 40,738 40,926 41,114 41,302 41,490 41,678 41,866 42,054 42,242
36 42,429 42,629 42,828 43,028 43,228 43,427 43,627 43,826 44,026 44,225 44,425 44,624
37 44,824 45,036 45,258 45,480 45,672 45,884 46,096 46,308 46,520 46,732 46,944 47,156
38 47,368 47,594 47,819 48,044 48,270 48,495 48,721 48,946 49,172 49,397 49,623 49,848
39 50,074 50,314 50,554 50,794 51,034 51,274 51,514 51,754 51,994 52,234 52,474 52,714
40 52,954 53,210 53,465 53,721 53,976 54,232 54,488 54,743 54,999 55,254 55,510 55,766
41 56,021 56,294 56,566 56,839 57,111 57,383 57,656 57,928 58,201 58,473 58,746 59,018
42 59,291 59,581 59,872 60,162 60,453 60,743 61,034 61,325 61,615 61,906 62,196 62,487
43 62,777 63,088 63,398 63,708 64,018 64,328 64,639 64,949 65,259 65,569 65,879 66,189
44 66,500 66,831 67,162 67,494 67,825 68,156 68,488 68,819 69,151 69,482 69,813 70,145
45 70,476 70,830 71,185 71,539 71,894 72,248 72,602 72,957 73,311 73,666 74,020 74,375
46 74,729 75,108 75,488 75,867 76,247 76,626 77,006 77,385 77,765 78,144 78,524 78,903
47 79,283 79,690 80,096 80,503 80,910 81,317 81,723 82,130 82,537 82,944 83,350 83,757
48 84,164 84,600 85,037 85,473 85,910 86,346 86,782 87,219 87,665 88,092 88,528 88,965
49 89,401 89,870 90,339 90,807 91,276 91,745 92,214 92,683 93,151 93,620 94,089 94,558
50 95,027 95,531 96,035 96,539 97,043 97,547 98,051 98,555 99,060 99,584 100,068 100,572
51 101,076 101,619 102,162 102,705 103,248 103,791 104,334 104,877 105,419 105,962 106,505 107,048
52 107,591 108,176 108,762 109,347 109,932 110,517 111,103 111,688 112,273 112,858 113,444 114,029
53 114,614 115,245 115,877 116,508 117,140 117,771 118,402 119,034 119,665 120,296 120,928 121,559
54 122,191 122,873 123,555 124,237 124,919 125,601 126,283 126,965 127,647 128,329 129,011 129,693
55 130,375 131,111 131,847 132,584 133,320 134,057 134,793 135,530 136,266 137,002 137,739 138,475
56 139,212 140,007 140,802 141,597 142,392 143,188 143,983 144,778 145,573 146,368 147,164 147,959
57 148,754 149,615 150,475 151,336 152,197 153,057 153,918 154,779 155,640 156,500 157,361 158,222
58 159,082 160,015 160,948 161,881 162,814 163,747 164,680 165,613 166,546 167,479 168,412 169,345
59 170,279 171,292 172,305 173,318 174,331 175,344 176,357 177,370 178,383 179,396 180,409 181,423
60 182,436 183,537 184,638 185,739 186,840 187,940 189,041 190,142 191,243 192,344 193,445 194,546
61 195,647 196,843 198,039 199,236 200,432 201,628 202,824 204,020 205,216 206,412 207,608 208,804
62 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000
63 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000
64 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000
65 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000
66 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000
67 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000
68 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000
69 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000 210,000
70 210,000

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