2019 Qualified Retirement Plan IRS Indexed Dollar Limits Announced

Today the IRS announced in Notice 2018-83 the cost of living adjustments affecting dollar limitations for pension plans and other retirement-related items for tax year 2019.

Most limits will increase for 2019, including the 401(a)(17) compensation limit, the 402(g) elective deferral limit, and the annual income threshold to qualify as a highly compensated employee. The catch-up elective deferral limit will stay at $6,000 for 2019.

A comparison of the key 2018 and 2019 retirement plan limits follows:

2018 2019
Maximum Elective Deferrals to 401(k), 403(b), and 457(b) Plans under § 402(g) $18,500 $19,000
Maximum Catch-up Elective Deferrals to Plans other than SIMPLE Plans (age 50 by the end of the year) $6,000 $6,000
Annual Compensation Limit under §§ 401(a)(17), 404(l) and 408(k) $275,000 $280,000
Highly Compensated Employee definition under § 414(q) for annual income $120,000 $125,000
Section 415 Limits

-     Defined Contribution Plan Maximum Annual Addition

-     Defined Benefit Plan Maximum Annual Benefit




Dollar amount in the definition of a “key employee” in a top-heavy plan under § 416(i) $175,000 $180,000
Maximum ESOP Account Balance Subject to 5-Year Distribution Period under § 409(o) $1,105,000 $1,130,000
ESOP Amount Used to Determine Extensions of the 5-Year Distribution Period $220,000 $225,000
Maximum Roth IRA Contribution (AGI Limit) under § 408A

-     Married Filing Joint Return or Qualifying Widower

-     All other Taxpayers (other than married filing separately)



Social Security Taxable Wage Base (SSA announced October 11, 2018) $128,400 $132,900

Latest Thinking

View more Insights
Insights Center
Knowledge assets are defined in the study as confidential information critical to the development, performance and marketing of a company’s core business, other than personal information that would trigger notice requirements under law. For example,
The new study shows dramatic increases in threats and awareness of threats to these “crown jewels,” as well as dramatic improvements in addressing those threats by the highest performing organizations. Awareness of the risk to knowledge assets increased as more respondents acknowledged that their