IRS Retirement Plan Limits

IRS RETIREMENT PLAN LIMITS 2018
Maximum Annual Contribution to an Individual’s Defined Contribution Account under §415(c) $55,000
Maximum Elective §401(k) and §403(b) Deferrals $18,500
457 Deferral Limit $18,500
401(k) and §403(b) Catch-Up Limit for Individuals Age 50 and Older $6,000
414(q) Test to Identify Highly Compensated Employees $120,000