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11.01.2018 Legal News

Benefit and Contribution Limits for 2019

The Commissioner of Internal Revenue announced the 2019 dollar limitations for benefits and contributions that apply to retirement plans. Most limits have increased while a few remained the same. The Social Security Administration increased the Social Security taxable wage base. Increases for health savings accounts were announced this summer.  The following chart provides the 2019 limits and the similar limits for 2018.

Benefit Limits Under the Internal Revenue Code and Social Security


 2018 Limit


Compensation Cap under 401(a)(17)



Elective Deferral Limit under 402(g)(1) for 401(k) plans, SEPs, and 403(b) plans



Applicable Dollar Amount for 457(b) plans



Catch-Up Contributions for Individuals Age 50 and Older



Defined Benefit Maximum Annual Accrual



Defined Contribution Maximum Annual Addition



Highly Compensated Employee Compensation Limit

Key Employee in Top-Heavy Plans Compensation Limit





ESOP threshold for determining maximum account balance subject to 5-year distribution period

Regular Limit
Additional amount to lengthen 5-year period





SEP Compensation Threshold for Participation



SIMPLE IRA Maximum Pre-Tax Contribution



Catch-Up Contributions for SIMPLE IRAs or SIMPLE 401(k) plans



IRA Maximum Deduction



Social Security Taxable Wage Base



Health Savings Account Maximum Contributions

Family Coverage
Single Coverage