The Internal Revenue Service has announced cost-of-living adjustments applicable to dollar limitations for retirement plans and other benefits for 2019. 

  2018 Limits 2019 Limits
401(k)/403(b) Contributions* $18,500
457(b) Limit*
Catch-up Contributions*
SIMPLE Contributions*
$12,500 $13,000
SIMPLE Catch-up Contributions*
$3,000 $3,000
Compensation Limit**
Highly Compensated Employees**
Key Employee Officer Compensation**
Maximum Annual Benefit
Defined Benefit Plan**
$220,000 $225,000
Maximum Annual Contribution
Defined Contribution Plan**
$55,000 $56,000
ESOP Limits
Dollar limit for determining lengthening of 5-year period*
$220,000 $225,000
Dollar amount for determining max. amount subject to 5-year distribution*
FICA Wage Base***
*  Calendar year limitation.
**  For plan years beginning in the calendar year. Also applicable to Code Section 409A.
*** Calendar year limitation for FICA withholding purposes and for plan years beginning in the calendar year for retirement plan purposes.

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