The new 2014 contribution limits and related limits for retirement plans have been released.
Here is a Quick Summary:
Defined Contribution Limit (employer & employee combined): $52,000 (formerly $51,000)
401(k) Salary deferral limit: $17,500 (unchanged)
Maximum compensation to be considered: $260,000(formerly $255,000)
Compensation used to determine a Highly Compensated Employee: $115,000 (unchanged)
Compensation used to determine a Key Employee: $170,000
The catch-up contribution limit remains the same at $5,500