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2017 Pension Plan Limits

2017 Key Plan Limits

A few of the key plan limits changed for 2017. Below are the limits for 2015-2017. 

  2015  2016 2017
Elective Deferrals - 401(k), 403(b), and Most 457 Plans $18,000 $18,000 $18,000
Catch-up Contribution $6,000 $6,000 $6,000
DC Plan Combined Annual Contribution Limit $53,000 $53,000 $54,000
Annual Compensation Limit $265,000 $265,000 $270,000
Highly Compensated Employee Threshold $120,000 $120,000 $120,000
Top Heavy Key Employee Dollar Limit $170,000 $170,000 $175,000
       
SIMPLE Plan Contribution Limit  $12,500 $12,500 $12,500
SIMPLE Plan Catch-up  $3,000 $3,000 $3,000
Defined Benefit Annual Benefit Limit $210,000 $210,000 $215,000
ESOP Maximum Balance Subject to Five-Year Distribution Rule $1,070,000 $1,070,000 $1,080,000
ESOP Amount to Determine Lengthening Five-Year Distribution Period      $210,000 $210,000 $215,000
       
IRA Contribution Limit $5,500 $5,500 $5,500
IRA Catch-Up $1,000 $1,000 $1,000

 

See IRS announcement IR-2016-62 for a complete list of all plan limitation amounts.