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  2018 2017
Retirement Plan Limits
Deferral Limit [402(g)(1)] $18,500 $18,000
Catch-up Contribution Limits [415(v)(2)(B)(i)] $6,000 $6,000
DC Annual Addition Limit [415(c)(1)(A)] $55,000 $54,000
Annual Compensation Cap [401(a)(17)] $275,000 $270,000
Taxable Wage Base $128,700 $127,200
DB Annual Limit [415(b)(1)(A)] $220,000 $215,000
457(b) Contribution Limit [457(e)(15)] $18,500 $18,000
HCE Threshold [414(q)(1)(B)] $120,000 $120,000
SIMPLE 401(k) Limit [408(p)(2)(E)] $12,500 $12,500
SIMPLE 401(k) Catch-up [414()2)(B)(ii)] $3,000 $3,000
Maximum ESOP Account Balance [409(o)(1)(C)] $1,105,000 $1,080,000
ESOP 5-year Distribution Period Limit $220,000 $215,000
Key Employee [416(i)(1)(A)(i)] $175,000 $175,000
QLAC [1.401(a)(9)-6] $130,000 $125,000
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