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Retirement Plan Limits


Dollar Limitations on Benefits and Contributions

2017
2018
Defined Benefit Plan1

$215,000

$220,000

Annual Compensation2

$270,000

$275,000

Defined Contribution Limit

$54,000

$55,000

Elective Deferral

$18,000

$18,500

Catch-Up Deferral

$6,000

$6,000

Taxable Wage Base

$127,200

$128,400


1
Represents the maximum annual amount payable (i.e., as an annuity) to a 65-year old retiree commencing payments during 2017 & 2018 - not a useful number for assessing Defined Benefit plan contribution limits

2 Represents the maximum W-2 (or net earned income, if unincorporated) allowed to be considered for the purpose of determining a pension benefit or contribution

Dollar Limitations on Benefits and Contributions - unabridged IRS version