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 |