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2018 Pension Plan Limits

2018 Key Plan Limits

A few of the key plan limits changed for 2018. Below are the limits for 2016-2018. 

  2016 2017 2018
Elective Deferrals - 401(k), 403(b), and Most 457 Plans $18,000 $18,000
$18,500
Catch-up Contribution $6,000 $6,000 $6,000
DC Plan Combined Annual Contribution Limit $53,000 $54,000 $55,000
Annual Compensation Limit $265,000 $270,000 $275,000
Highly Compensated Employee Threshold $120,000 $120,000 $120,000
Top Heavy Key Employee Dollar Limit $170,000 $175,000 $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 $215,000
$220,000
ESOP Maximum Balance Subject to Five-Year Distribution Rule $1,070,000  $1,080,000  $1,105,000
ESOP Amount to Determine Lengthening Five-Year Distribution Period      $210,000 $215,000 $220,000
       
IRA Contribution Limit $5,500 $5,500 $5.500
IRA Catch-Up $1,000 $1,000 $1,000

 

See IRS announcement IR-2017-64 for a complete list of all plan limitation amounts.