| Plan Type | 2019 | 2018 | 2017 | 2016 | 2015 |
|---|---|---|---|---|---|
| 401(k), 403(b), and SARSEP maximum deferral [402(g)] | $19,000 | $18,500 | $18,000 | $18,000 | $18,000 |
| 457 maximum deferral | 19,000 | 18,500 | 18,000 | 18,000 | 18,000 |
| Catch-up for 401(k), 403(b), SARSEP, and 457 | 6,000 | 6,000 | 6,000 | 6,000 | 6,000 |
| SIMPLE election maximum deferral | 13,000 | 12,500 | 12,500 | 12,500 | 12,500 |
| Catch-up for SIMPLE | 3,000 | 3,000 | 3,000 | 3,000 | 3,000 |
| Defined benefit – annual benefit | 225,000 | 220,000 | 215,000 | 210,000 | 210,000 |
| Defined contribution – annual contributions | 56,000 | 55,000 | 54,000 | 53,000 | 53,000 |
| IRA limit | 6,000 | 5,500 | 5,500 | 5,500 | 5,500 |
| IRA catch-up | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 |
| Maximum compensation | 280,000 | 275,000 | 270,000 | 265,000 | 265,000 |
| SEP annual compensation floor | 600 | 600 | 600 | 600 | 600 |
| Highly-compensated employees – any employee compensation | 125,000 | 120,000 | 120,000 | 120,000 | 120,000 |
| Officer compensation | 180,000 | 175,000 | 175,000 | 170,000 | 170,000 |
| 1% owner | 150,000 | 150,000 | 150,000 | 150,000 | 150,000 |
| Taxable wage base | 132,900 | 128,400 | 127,200 | 118,500 | 118,500 |
