IRS Announces 2018 Retirement Plan Limits

The IRS adjusts retirement plan limits and certain thresholds annually based on cost-of-living factors. Here is a summary of the 2018 calendar year limits as well as a look back on the last four calendar years. If you have any questions about how these limits and thresholds affect you and your retirement plan, please contact us.

Click here for the full IRS Notice.

IRS Retirement Plan Limits

2018

2017

2016

2015

2014

401(k) & 403(b) Salary Deferral Limit
IRC § 402(g)(1)
$18,500 $18,000 $18,000 $18,000 $17,500
401(k) & 403(b) Catch- Up Deferral Limit
IRC §414(v)(2)(B)(i)
$6,000 $6,000 $6,000 $6,000  $5,500
SIMPLE 401(k) Salary Deferral Limit
IRC § 408(p)(2)(E)
$12,500 $12,500 $12,500 $12,500 $12,000
SIMPLE 401(k) Catch-Up Deferral Limit
IRC §414(v)(2)(B)(ii)
$3,000 $3,000 $3,000 $3,000  $2,500
457(b) Salary Deferral Limit $18,500 $18,000 $18,000 $18,000 $17,500
Defined Contribution Maximum Annual Addition
IRC § 415(c)(1)(A)
$55,000 $54,000 $53,000 $53,000 $52,000
Defined Benefit Maximum Annual Benefit
IRC § 415(b)(1)(A)
$220,000 $215,000 $210,000 $210,000  $210,000
Qualified Plan Annual Compensation Limit
IRC § 401(a)(17)
$275,000 $270,000 $265,000 $265,000 $260,000
Highly Compensated Employee Limit
IRC § 414(q)(1)(B)
$120,000 $120,000 $120,000 $120,000 $115,000
Key Employee Officer Compensation
IRC § 416(i)(1)(A)(i)
$175,000 $175,000 $170,000 $170,000 $170,000
Key Employee 1% Owner Compensation
IRC § 416(i)(1)(A)(iii)
$150,000 $150,000 $150,000 $150,000 $150,000
Social Security Taxable Wage Base $128,700 $127,200 $118,500 $118,500 $117,000