2025 Elective Contribution Limits: SIMPLE IRA to Safe Harbor Plan

SIMPLE IRA Annual Limit

Annual 401(k) Plan Deferral Limit

First Day of the Year (ex: 01/01/2025)

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January 2025

Su	Mo	Tu	We	Th	Fr	Sa
			1	2	3	4
5	6	7	8	9	10	11
12	13	14	15	16	17	18
19	20	21	22	23	24	25
26	27	28	29	30	31

SIMPLE IRA Terminated Date (last day of the month; ex: 04/30/2025)

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January 2025

Su	Mo	Tu	We	Th	Fr	Sa
			1	2	3	4
5	6	7	8	9	10	11
12	13	14	15	16	17	18
19	20	21	22	23	24	25
26	27	28	29	30	31

SIMPLE IRA Salary Reduction Contributions

Enter the total year-to-termination date salary reduction contributions under the terminated SIMPLE IRA plan.

Safe Harbor Plan Effective Date (first day of the month following SIMPLE IRA termination; ex: 05/01/2025)

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January 2025

Su	Mo	Tu	We	Th	Fr	Sa
			1	2	3	4
5	6	7	8	9	10	11
12	13	14	15	16	17	18
19	20	21	22	23	24	25
26	27	28	29	30	31

Safe Harbor Plan Year End Date (ex: 12/31/2025)

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January 2025

Su	Mo	Tu	We	Th	Fr	Sa
			1	2	3	4
5	6	7	8	9	10	11
12	13	14	15	16	17	18
19	20	21	22	23	24	25
26	27	28	29	30	31

SIMPLE IRA Salary Reduction Contributions

Remaining Deferrals in New Safe Harbor Plan