IRS Indexed Limits for 2019

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

  1. 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.
  2. Available to employees age 50 or older during the calendar year. A lower limit applies to SIMPLE plans.
  3. All compensation from a single employer (including all members of a controlled group) must be aggregated for purposes of this limit.
  4. 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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