Plan Limits



The following is a summary of the new calendar year limits which are used to allocate Employer contributions in Plans with permitted disparity, to limit employee deferrals to 401(k) plans, benefits and contributions under defined benefit and defined contribution plans, compensation for plan purposes, and to determine Highly Compensated Employees (“HCEs”) and Key Employees. For non-calendar year plans, the applicable limits are determined by the limits in effect on the first day of the plan year except for the Annual Additions Limit.

Tax Year
SS Taxable Wage Base
DC Plan Annual Additions
401(k) Deferral
Catch-Up
Annual Compensation
HCE Compensation
Key Officer Compensation
2019
$132,900
$56,000
$19,000
$6,000
$280,000
$125,000
$180,000
2018
$128,400
$55,000
$18,500
$6,000
$275,000
$120,000
$175,000
2017
$127,200
$54,000
$18,000
$6,000
$270,000
$120,000
$175,000
2016
$118,500
$53,000
$18,000
$6,000
$265,000
$120,000
$170,000
2015
$118,500
$53,000
$18,000
$6,000
$265,000
$120,000
$170,000

Additional information about the Retirement Savings Contributions Credit (Saver’s Credit can be found here.


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