Annual Plan Limits

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Compensation Limits 2018
2017     
 


     
Maximum annual compensation that may be considered for plan purposes$275,000.00
$270,000.00
     
 


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


     
Officer - Key Employee$175,000.00
$175,000.00     
 


     
1% Owner - Key Employee$150,000.00
$150,000.00     
 


     
Contribution/Benefit Limits
 


     
Maximum annual 401(k), 403(b), 457 and Roth deferrals$18,500.00
$18,000.00     
 


     
Max annual catch-up 401(k), 403(b), 457 (governmental)  and Roth deferrals, if at least age 50$6,000.00
$6,000.000     
 


     
Maximum lifetime annual benefit payable from a Defined Benefit plan beginning with age 62 to 65$220,000.00
$215,000.00     
 


     
Maximum annual additions to a Defined Contribution plan$55,000.00
$54,000.00     
 


     
Maximum elective deferrals to a SIMPLE Plan$12,500.00
$12,500.00     
 


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


     
IRA - Maximum annual contribution$5,500.00
$5,500.00     
 


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


     
Social Security Limits
 


     
Social Security Taxable Wage Base$128,700.00
127,200.00     
 


     

 

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