EAC Tools provides a large collection of functions for IRS annual limits and other key regulatory values for benefit plans published by the IRS, the Social Security Administration, and the PBGC. Note that "Defined Contribution" and "Regulatory" functions are not available in EAC Tools -- Basic Version.

All of the functions produce results based on the fundamental principles underlying each value; therefore, when CPI-U, CPI-W, or National Average Wage Index data are published by government agencies, the key values for the next year are automatically determined. Also, future values can be projected based on an assumed increase in the underlying index.

The IRS limits functions can return various types of information:
  • rounded value 
  • unrounded value 
  • rounding increment
  • next increment
  • percent increase needed to produce the next increment

For more information, visit the User's Guide.

Excel Functions for IRS Limits

  • 414(v)(2)(B)(ii) SIMPLE Plan Catch-up Contribution​
  • 401(a)(17) Compensation Cap
  • 1.61-21(f)(5)(i) Control Employee – Officer
  • 1.61-21(f)(5)(iii) Control Employee – Other
  • Covered Compensation
  • 415(b)(1)(A) DB Maximum Annuity
  • 415(c)(1)(A) DC Maximum Annual Addition
  • 402(g)(5) Elective Deferral Limit
  • 402(g)(5) Elective Deferral Limit
  • 457(b)(2)(A) Maximum Deferral
  • 408(p)(2) SIMPLE Elective Deferral Limit
  • 409(o)(1)(C) ESOP Payouts, 5-Year Limit
  • 409(o)(1)(C) ESOP Payouts, Additional 1-Year Limit
  • 414(q)(1)(B) HCE Definition
  • 219(b)(5)(B) IRA Catch-up Contribution Limit
  • 219(b)(5)(A) IRA Contribution Limit
  • IRS Cost-Of-Living Adjustment for Next Year
  • 416(i)(1)(A)(i) Key Employee Compensation
  • Most Recent Year in Limits Table
  • 1.401(a)(9)-6 Nonspouse JS Percentage Limit
  • IRS Publication 575, Expected Number of Payments
  • 408(k)(2)(C) SEP Minimum Compensation

Excel Functions for Social Security and Medicare

  • Covered compensation
  • National Average Wage Index
  • Social Security normal retirement age
  • Social Security normal retirement date
  • Social Security factor for early or late commencement
  • Social Security cost-of-living adjustment
  • Social Security tax rate (OASDI) employee, employer, self employed
  • Social Security (OASDI) taxable wage base
  • Social Security exempt amounts under the earnings test
  • Social Security wages needed for one quarter of coverage
  • Social Security (OASDI) old law taxable wage base
  • Social Security 1st, 2nd bend points in PIA formula
  • Social Security 1st, 2nd, 3rd bend points in Maximum Family Benefit formula
  • Social Security wage base
  • Social Security benefit calculator
  • Medicare tax rate (HI) employee, employer, self employed
  • Medicare Hospital Insurance taxable wage base

Excel Functions for PBGC

  • PBGC single-employer flat rate premium
  • PBGC single-employer variable rate premium
  • PBGC single-employer variable rate premium per participant cap
  • PBGC multi-employer flat rate premium
  • PBGC maximum monthly guaranteed benefit
  • PBGC present value of maximum monthly guaranteed benefit
  • PBGC guaranteed benefit 50% J&S annuity (spouse same age)
  • PBGC expected retirement age
  • PBGC expected retirement rate category

Excel Functions for Defined Contribution Plans

Projected DC account balance, considering compensation limits, deferral limits, and catch-up contributions
  • 401(a)(17) & 404(l) Compensation Cap
  • 415(c)(1)(A) DC Maximum Annual Addition
  • 219(b)(5)(A) IRA Contribution Limit
  • 1.401(a)(9)-6 Non-spouse JS Percentage Limit
  • IRS Publication 575, Expected Number of Payments
Deferral Limits
  • 402(g)(1) Elective Deferral Limit
  • 403(b) Elective Deferral Limit
  • 457(e)(15) Elective Deferral Limit
  • 408(p)(2)(E) SIMPLE Elective Deferral Limit
Catch Up Contribution Limits
  • 414(v)(2)(B)(i) Catch-up Contribution
  • 414(v)(2)(B)(ii) SIMPLE Plan Catch-up Contribution
  • 219(b)(5)(B) IRA Catch-up Contribution Limit

Excel Functions for Consumer Price Index  

  • Inflation Adjustment (based on CPI-U)
  • CPI-U All Urban Consumers
  • Sum of 3rd quarter CPI-U
  • CPI-W Urban Wage Earners and Clerical Workers

Macro-Generated Tables

With just one click you can paste an entire table into a worksheet at the active cell:

Tables - IRS
  1. 401(k) Elective Deferral Limit Table
  2. 403(b) Elective Deferral Limit Table
  3. 457(b) Deferral Limit Table
  4. CatchUp Contribution Limit Table
  5. Compensation Limit Table
  6. Covered Compensation Table
  7. DB 415 Annual Benefits Limit Table
  8. DC 415 Annual Additions Limit Table
  9. HCE Threshold Definition Table
  10. SIMPLE CatchUp Contribution Limit Table
  11. SIMPLE Elective Deferral Limit Table
  12. Top Heavy Key Employee Comp Table
  13. Inflation Table

Tables - Social Security
  1. Covered Compensation Table
  2. Social Security Factor Table
  3. National Average Earnings Table
  4. Wage Base Table
  5. Old Law Wage Base Table

Macro-Generated Worksheets

With just one click you can insert a new sheet into a workbook and paste an entire table into the new sheet:

Sheets - Inflation and CPI
  1. Inflation Table (based on CPI-U)
  2. CPI-U Table (from BLS or InflationData.com)
  3. CPI-W Table (from BLS or SSA.gov)
  4. CPI tables and graphs showing inflation month-over-month, and year-over-year.

Sheets - Social Security
  1. Covered Compensation Table
  2. Social Security Benefit
  3. Social Security Tax Charts
  4. Social Security Exempt Amounts Under the Earnings Test
  5. Social Security Wages Needed for One Quarter of Coverage

Published Tables of Annual Limits
  1. IRS Table “Cost-of-Living Adjustments for Retirement Plans” (table)​
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