We are happy to share with you the recently announced Indexed Limits for 2019.
| Item | IRC Reference | 2018 Limit | 2019 Limit |
| 401(k) and 403(b) Employee Deferral Limit1 | 402(g)(1) |
$18,500 |
$19,000 |
| 457 Employee Deferral Limit | 457(e)(15) |
$18,500 |
$19,000 |
| Catch-up Contribution2 | 414(v)(2)(B)(i) |
$6,000 |
$6,000 |
| Defined Contribution Dollar Limit | 415(c)(1)(A) |
$55,000 |
$56,000 |
| Defined Benefit Dollar Limit | 415(b)(1)(A) |
$220,000 |
$225,000 |
| Compensation Limit3 | 401(a)(17); 404(l) |
$275,000 |
$280,000 |
| Highly Compensated Employee Income Limit4 | 414(q)(1)(B) |
$120,000 |
$125,000 |
| Key Employee/Officer | 416(i)(1)(A)(i) |
$175,000 |
$180,000 |
| Social Security Taxable Wage Base |
$128,400 |
$132,900 |
- Employee deferrals to all 401(k) and 403(b) plans must be aggregated for purposes of this limit. A lower limit applies to SIMPLE plans.
- Available to employees age 50 or older during the calendar year. A lower limit applies to SIMPLE plans.
- All compensation from a single employer (including all members of a controlled group) must be aggregated for purposes of this limit.
- For the 2019 plan year, an employee who earns more than $120,000 in 2018 is an HCE. For the 2020 plan year, an employee who earned more than $125,000 in 2019 is an HCE.
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