The IRS recently announced its annual cost-of-living adjustments for certain retirement plan limits for 2018. Any adjustments, as shown below, are relatively small.
Limit for 2017 Limit for 2018
Maximum annual dollar benefit for a defined benefit plan $215,000 $220,000
Maximum dollar limit on additions to a defined contribution plan $54,000 $55,000
Maximum amount of compensation taken into account for a qualified retirement plan $270,000 $275,000
Dollar limit for elective deferrals to a 401(k) plan $18,000 $18,500
($24,000 if age ($24,500 if age
50 or older) 50 or older)
Dollar limit for contributions to a SIMPLE plan $12,500 $12,500
Note: The annual limit for contributions to traditional and Roth IRAs remains at $5,500 ($6,500 if age 50 or older) for 2018. Phaseout levels for IRA and Roth contributions are adjusted slightly.
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