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 :
2019
HCE definition 414 q 1 :
125000
Elective deferral maximum :
19000
Catchup deferral maximum :
6000
Annual addition limitation :
56000
Annual compensation limitation :
280000
Hce ownership threshold :
5
Taxable wage base :
132900
Key employee :
180000
Ira contribution limit :
6000
Ira catchup contribution limit :
1000
Net profit adjustment se short line 4 :
.9235
Less than amount se short line 4 :
400
Less than amount se short line 5 :
132900
Se tax rate first :
.153
Se tax rate second :
.029
Se add amount to tax rate second :
 
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