Annual Plan Limits

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Compensation Limits 2018

Maximum annual compensation that may be considered for plan purposes$275,000.00

Compensation above which an employee is considered Highly Compensated$120,000.00

Officer - Key Employee$175,000.00

1% Owner - Key Employee$150,000.00

Contribution/Benefit Limits

Maximum annual 401(k), 403(b), 457 and Roth deferrals$18,500.00

Max annual catch-up 401(k), 403(b), 457 (governmental)  and Roth deferrals, if at least age 50$6,000.00

Maximum lifetime annual benefit payable from a Defined Benefit plan beginning with age 62 to 65$220,000.00

Maximum annual additions to a Defined Contribution plan$55,000.00

Maximum elective deferrals to a SIMPLE Plan$12,500.00

Maximum annual catch-up deferrals to a SIMPLE Plan$3,000.00

IRA - Maximum annual contribution$5,500.00

IRA - Maximum annual catch-up contribution$1,000.00

Social Security Limits

Social Security Taxable Wage Base$128,700.00



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