| 402(g)(1) Elective Deferrals | Maximum amount employees can contribute to a 401(k) or 403(b) Plan | $19,000 | $18,500 |
| 457(b)(2) and 457(c)(1) Limits | Maximum amount an employee and/or employer can contribute to a 457 Plan | $19,000 | $18,500 |
| 414(v)(2)(B)(i) Catch-up Contributions | Additional amount those over age 50 can contribute to a 401(k) or 403(b) plan | $6,000 | $6,000 |
| 414(q)(1)(B) Highly Compensated Employee Threshold | Compensation amount used to determine Highly Compensated Employees (Lookback year) | $125,000 | $120,000 |
| 415(c)(1)(A) Defined Contribution Limits | Annual limit on all contributions (employee and employer) for 401(k) and 403(b) plans | $56,000 | $55,000 |
| Annual Compensation Limit | Maximum Compensation for Qualified Plan Purposes | $280,000 | $270,000 |
| Taxable Wage Base | Social Security wage base | $132,900 | $128,400 |
