| |
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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