IRS Limits

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

 

2017 2018
Defined Benefit Maximum Annual Benefit $215,000 $220,000
Defined Contribution Maximum Annual Addition $54,000 $55,000
Maximum 401(k) Elective Deferral Limit $18,000 $18,500
Catch-Up Deferral Limit $6,000 $6,000
Social Security Taxable Wage Base $127,200 $128,700
Definition of Highly-Compensated Employee (HCE) Limit $120,000 $120,000
Annual Compensation Limit for Benefit Purposes $270,000 $275,000
Monthly Maximum PBGC Guaranteed Benefit (@ age 65) $5,369.33 $5,420.45