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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 |
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