Statutory Contribution Limits

The Internal Revenue Service recently announced the 2018 cost-of-living and required statutory limit adjustments applicable to retirement plans. The following limits become effective on January 1, 2018.

  • Verify limitations as it applies to your personal situation.

Annual Limit per Individual

2017 2018

Elective deferral limit under Code § 402(g)



Age 50 catch-up contribution limit under Code § 414(v)



Contributions to a defined contribution plan
the lesser of 100% of compensation or: