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11/01/2018

2019 Retirement Plan Limits

2019 Key Plan Limits

A few of the key plan limits changed for 2019. Below are the limits for 2017-2019. See IRS announcement IR-2018-83 for a complete list of all plan limitation amounts.  

  2017 2018 2019
Elective Deferrals - 401(k), 403(b), and Most 457 Plans $18,000
$18,500
$19,000
Catch-up Contribution $6,000 $6,000
$6,000
DC Plan Combined Annual Contribution Limit $54,000 $55,000 $56,000
Annual Compensation Limit $270,000 $275,000 $280,000
Highly Compensated Employee Threshold $120,000 $120,000 $125,000
Top Heavy Key Employee Dollar Limit $175,000 $175,000 $180,000
       
SIMPLE Plan Contribution Limit $12,500 $12,500 $13,000
SIMPLE Plan Catch-up $3,000  $3,000 $3,000
Defined Benefit Annual Benefit Limit $215,000
$220,000 $225,000
ESOP Maximum Balance Subject to Five-Year Distribution Rule $1,080,000  $1,105,000 $1,130,000
ESOP Amount to Determine Lengthening Five-Year Distribution Period      $215,000 $220,000 $225,000
       
IRA Contribution Limit $5,500 $5,500 $6,000
IRA Catch-Up $1,000 $1,000 $1,000
       
HSA Contribution Limit, Single $3,400 $3,450 $3,500
HSA Contribution Limit, Non-Single $6,750 $6,900 $7,000