Annual Limits
Quick reference to IRS dollar limits from 1987-present
| Calendar Year |
DB 415(b)(1)(A) |
DC 415(c)(1)(A) |
Maximum Deferral | Highly Compensated Definition Limits Under IRC 414(q) |
Annual Comp Limit 401(a)(17), 404(l), 408(k)(3)(C) |
Taxable Wage Base |
Key/Officer Limit |
Excess Distribution Threshold |
|||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 401(k) & 402(g)(1) |
Over 50 Catch-up |
403(b) | SIMPLE | SIMPLE Catch-up |
457 | (1)(B) | (1)(C) | (1)(D) | |||||||
Notes:
* The 415(c)(1)(a) limit remains $35,000 for plan years that begin in 2001 and having limitation years ending in 2002.
** The SSA issued a revised 2018 TWB in Press Release #11-2017-1 issued on 11/27/2017