IRS Limits

PENSION-RELATED DOLLAR LIMITATIONS SUBJECT TO ANNUAL COST OF LIVING ADJUSTMENTS (COLAs)

 

2017 2016
Defined Benefit Maximum Annual Benefit $215,000 $210,000
Defined Contribution Maximum Annual Addition $54,000 $53,000
Maximum 401(k) Elective Deferral Limit $18,000 $18,000
Catch-Up Deferral Limit $6,000 $6,000
Social Security Taxable Wage Base $127,200 $118,500
Definition of Highly-Compensated Employee (HCE) Limit $120,000 $120,000
Annual Compensation Limit for Benefit Purposes $270,000 $265,000
Monthly Maximum PBGC Guaranteed Benefit $5,369.33 $5,011.25