Retirement Plan Solutions

Qualified Pension Plan Limits

2018 2017
401(k) Elective Deferrals 18,500 $18,000
Maximum 401(k) Catch-Up Contributions 1 6,000 $6,000
Defined Benefit Plan (Max. Annual Benefit) 3 220,000 $215,000
Defined Contribution Plan
(Max. Annual Contribution) 3
55,000 $54,000
SIMPLE Maximum Deferral 12,500 $12,500
Annual Compensation (for determining Maximum Benefits & Contributions) 4 275,000 $270,000
457(e)(15) Limits 18,500 $18,000
Social Security Taxable Wage Base 4 128,400 $127,200
Key Employee Officer Threshold 3 175,000 $175,000
Highly Compensated Employee 2 5% owner or $120,000  5% owner or $120,000 
  1. Participant must be at least 50 years old as of the end of the applicable year to qualify for catch-up contributions.
  2. For purposes of the Highly Compensated Employee determination, the applicable limit determines the HCE's for the following year (Ex: $120,000 or more in 2017 identifies the individuals that will be HCE's in 2018).
  3. Effective for limitation years ending in calendar year.
  4. Effective for plan years beginning in calendar year.
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