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Type of Limitation

2018

2017

2016

2015

2014

2013

Elective Deferrals - 401(k), Roth, 403(b)

$18,500

$18,000

$18,000

$18,000

$17,500

$17,500

Catch-up Contributions

$6,000

$6,000

$6,000

$6,000

$5,500

$5,500

Annual Additions - DC Plans

$55,000

$54,000

$53,000

$53,000

$52,000

$51,000

Annual Compensation Limit

$275,000

$270,000

$265,000

$265,000

$260,000

$255,000

HCE Income Threshold

$120,000

$120,000

$120,000

$120,000

$115,000

$115,000

Key Employee Determination

$175,000

$175,000

$170,000

$170,000

$170,000

$165,000

Income Subject to Social Security Tax

$128,400

$127,200

$118,500

$118,500

$117,000

$113,700

Annual Benefit Limit - DB Plans

$220,000

$215,000

$210,000

$210,000

$210,000

$205,000

SIMPLE Retirement Accounts

$12,500

$12,500

$12,500

$12,500

$12,000

$12,000

SIMPLE - Catch-up Contributions

$3,000

$3,000

$3,000

$3,000

$2,500

$2,500

Individual Retirement Accounts (IRAs)

$5,500

$5,500

$5,500

$5,500

$5,500

$5,000

Catch-up Contributions - IRAs

$1,000

$1,000

$1,000

$1,000

$1,000

$1,000

Retirement Plan Limits

This is a brief summary of some of the most common limitations that impact retirement plans and Individual Retirement Accounts (IRAs).  For a more detailed summary, click here.