The Internal Revenue Service dollar limitations for retirement plans and other benefits for 2019.
401(k)/403(b) Contributions $19,000
457(b) Limit $19,000
Catch-up Contributions $6,000
SIMPLE Contributions $13,000
SIMPLE Catch-up Contributions $3,000
Compensation Limit $280,000
Highly Compensated Employees $125,000
Key Employee Officer Compensation $180,000
Maximum Annual Benefit
Defined Benefit Plan $225,000
Maximum Annual Contribution
Defined Contribution Plan $56,000
ESOP Limits
Dollar limit for determining lengthening of 5-year period $225,000
Dollar amount for determining max. amount subject to 5-year distribution $1,130,000
FICA Wage Base $132,900
