Retirement Plan Limits
Retirement Plan Limits for 2019 and Earlier
Note: The 2016 limits are the same as those for 2015.Adobe Acrobat PDF version of limits
| Limit and IRC Section | 2019 | 2018 | 2017 | 2016 | 2015 |
| Defined Benefit Plan Dollar Limit
IRC §415(b)(1)(A) |
$225,000 | $220,000 | $215,000 | $210,000 | $210,000 |
| Defined Contribution Plan Limit
IRC §415(c)(1)(A) |
$56,000 | $55,000 | $54,000 | $53,000 | $53,000 |
| 401(k)/403(b) Elective Deferral Limit
IRC §402(g)(1) |
$19,000 | $18,500 | $18,000 | $18,000 | $18,000 |
| Governments/Tax-Exempts Deferral Limit
IRC §457(e)(15) |
$19,000 | $18,500 | $18,000 | $18,000 | $18,000 |
| 401(k)/403(b)/457/SARSEP “Catch Up” Limit
IRC §414(v)(2)(B)(i) |
$6,000 | $6,000 | $6,000 | $6,000 | $6,000 |
| Annual Compensation Limit
IRC §§401(a)(17), 404(l) |
$280,000 | $275,000 | $270,000 | $265,000 | $265,000 |
| Highly Compensated Employee (HCE) Limit
IRC §414(q)(1)(B) (Compensation exceeding limit will make someone an HCE next year.) |
$125,000 | $120,000 | $120,000 | $120,000 | $120,000 |
| Key Employee Officer Compensation
IRC §416(i)(1)(A)(i) |
$180,000 | $175,000 | $175,000 | $170,000 | $170,000 |
| SEP Minimum Compensation
IRC §408(k)(2)(C) |
$600 | $600 | $600 | $600 | $600 |
| SEP Compensation
IRC §408(k)(3)(C) |
$280,000 | $275,000 | $270,000 | $265,000 | $265,000 |
| SIMPLE Employee Contribution Limit
IRC §408(p)(2)(E) |
$13,000 | $12,500 | $12,500 | $12,500 | $12,500 |
| SIMPLE “Catch Up” Deferral Limit
IRC §414(v)(2)(B)(ii) |
$3,000 | $3,000 | $3,000 | $3,000 | $3,000 |
