Contribution Limits

2018 2017 2016 2015 2014 2013
Elective Deferrals to 401(k), 403(b), 457(b) $18,500 $18,000 $18,000 $18,000 $17,500 $17,500
Catch-Up Deferrals to 401(k), 403(b), 457(b) $6,000 $6,000 $6,000 $6,000 $5,500 $5,500
Defined Contribution Plan 415 Limit
     ↳ (total of all sources)
$55,000 $54,000 $53,000 $53,000 $52,000 $51,000
Annual Compensation Limit $275,000 $270,000 $265,000 $265,000 $260,000 $255,000
Highly Compensated Employee (HCE) $120,000 $120,000 $120,000 $120,000 $115,000 $115,000
Defined Benefit Plans
     ↳ (annual benefit, not contribution)
$220,000 $215,000 $210,000 $210,000 $210,000 $205,000
SIMPLE 401(k)/IRA $12,500 $12,500 $12,500 $12,500 $12,000 $12,000
Catch-Up Deferrals to SIMPLE 401(k)/IRA $3,000 $3,000 $3,000 $3,000 $2,500 $2,500
Top Heavy Key Employee Compensation $175,000 $175,000 $170,000 $170,000 $170,000 $165,000
SEP Coverage $600 $600 $600 $600 $550 $550
Social Security Wage Base $128,700 $127,200 $118,500 $118,500 $117,000 $113,700
IRA for individuals 49 and below $5,500 $5,500 $5,500 $5,500 $5,500 $5,500
IRA for individuals 50 and above $6,500 $6,500 $6,500 $6,500 $6,500 $6,500


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HCE Determination

(not considering the “top-paid group” rule)

Compensation Over In Calendar Year Or In Look Back Year HCE for Calendar Year plan HCE for Non-Calendar Year plan HCE for Non-Calendar Year plan w/calendar year election
$95,000 2005 2005-2006 2006 2006-2007 2005-2006
$100,000 2006 2006-2007 2007 2007-2008 2006-2007
$100,000 2007 2007-2008 2008 2008-2009 2007-2008
$105,000 2008 2008-2009 2009 2009-2010 2008-2009
$110,000 2009 2009-2010 2010 2010-2011 2009-2010
$110,000 2010 2010-2011 2011 2011-2012 2010-2011
$110,000 2011 2011-2012 2012 2012-2013 2011-2012
$115,000 2012 2012-2013 2013 2013-2014 2012-2013
$115,000 2013 2013-2014 2014 2014-2015 2013-2014
$115,000 2014 2014-2015 2015 2015-2016 2014-2015
$120,000 2015 2015-2016 2016 2016-2017 2015-2016