IRS Retirement Plan Contribution Limits

November 21st, 2018

To make it possible for voluntary retirement savings to keep up with inflation, the various numerical limits embedded within qualified retirement plans are indexed for inflation.

In November the IRS announced the numbers that will apply in 2019, as shown in the following table:

Plan2017 Limits2018 Limits2019 Limits
401(k) and 403(b) employee deferral limit$18,000$18,500$19,000
457 employee deferral limit (most plans)$18,000$18,500$19,000
Catch-up contribution limit (50 and better)$6,000$6,000$6,000
Defined contribution dollar limit$54,000$55,000$56,000
Defined benefit dollar limit$215,000$220,000$225,000
Compensation limit$270,000$275,000$280,000
Highly compensated employee income limit$120,000$120,000$125,000
Key employee in a top-heavy plan$175,000$175,000$180,000
Roth & Traditional IRA$5,500$5,500$6,000
Roth & Traditional IRA catch-up (50 and better)$1,000$1,000$1,000
Legal, Investment and Tax Notice: This information is not intended to be and should not be treated as legal advice or tax advice. Readers should under no circumstances rely upon this information as a substitute for their own research or for obtaining specific legal or tax advice from their own counsel.