| Qualified Plan Limits |
| Salary Deferrals (including Roth) 401(k), 403(b), 457 and SARSEP |
$18,500 |
$18,000 |
$18,000 |
| SIMPLE Election |
$12,500 |
$12,500 |
$12,500 |
| Catch-up Contributions (including Roth) 401(k), 403(b), 457 and SARSEP |
$6,000 |
$6,000 |
$6,000 |
| Catch-up Contributions SIMPLE |
$3,000 |
$3,000 |
$3,000 |
| Defined Contribution Limits |
$55,000 |
$54,000 |
$53,000 |
| Defined Benefit Limits |
$220,000 |
$215,000 |
$210,000 |
| IRAs |
| IRA Contribution Limit |
$5,500 |
$5,500 |
$5,000 |
| IRA Catch-Up Contributions |
$1,000 |
$1,000 |
$1,000 |
| Welfare Plans |
| Health FSA Contribution Limit |
up to $2,650 |
up to $2,600 |
up to $2,550 |
| Dependent Care Contribution Limit |
$5,000 |
$5,000 |
$5,000 |
| Transit Monthly Limitation |
$260 |
$255 |
$255 |
| Parking Monthly Limitation |
$260 |
$255 |
$255 |
| Adoption Assistance Program |
$13,840 |
$13,570 |
$13,460 |
| Compensation Limits |
| Maximum Compensation Limit |
$275,000 |
$270,000 |
$265,000 |
| SEP Coverage |
$600 |
$600 |
$600 |
| Highly Compensated Employees |
| Employee Compensation |
$120,000 |
$120,000 |
$120,000 |
| Key Employees |
| Officer Compensation |
$175,000 |
$175,000 |
$170,000 |
| 1% Owner |
$150,000 |
$150,000 |
$150,000 |
| Social Security |
| Taxable Wage Base (Covered Compensation Limit) |
$128,400 |
$127,200 |
$118,500 |
|
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