This table shows you the IRS dollar limits for a given plan year such as the maximum an employee can contribute (the 'elective deferral maximum'), the maximum you can add overall to your plan annually (the 'annual addition limitation') and the maximum compensation that may be considered when calculating contributions and allocations ('the annual compensation limitation) etc. Please note that if you are age 50 or older, the maximum you can add overall to your plan annually is the 'annual addition limitation' plus the catchup deferral maximum. Click on the magnifying glass on the right for more detail.

Record IRS Dollar limits
Irs dollar limits plan year :
2017
HCE definition 414 q 1 :
$120,000.00
Elective deferral maximum :
$18,000.00
Catchup deferral maximum :
$6,000.00
Annual addition limitation :
$54,000.00
Annual compensation limitation :
$270,000.00
Hce ownership threshold :
5.00%
Taxable wage base :
$127,200.00
Key employee :
$175,000.00
Ira contribution limit :
$5,500.00
Ira catchup contribution limit :
$1,000.00
Net profit adjustment se short line 4 :
$0.92
Less than amount se short line 4 :
$400.00
Less than amount se short line 5 :
$127,200.00
Se tax rate first :
$0.15
Se tax rate second :
$0.03
Se add amount to tax rate second :
$15,773.00
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