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IRS Announces 2019 Retirement Plan Contribution Limits

November 1, 2018

On November 1, 2018, the IRS announced the various adjustments applicable to retirement plan contribution limits for 2019. The elective deferral limit for 457 and 401(k) plans increases to $19,000, and the annual additions limit for 401(a) plans increases to $56,000. Traditional and Roth IRA contributions increased to $6,000.

The tables below show the 2018 and 2019 contribution limitations for 457 plans, 401 plans, and IRAs.

More details on the retirement plan limits are available from the IRS.

457 Plan Limits

Limitation20192018
Annual Deferral Limit for 457 Plans $19,000 $18,500
"Pre-Retirement" Catch-Up Limit $19,000
($38,000 total)
$18,500
($37,000 total)
"Age 50" Catch-Up Limit $6,000
($25,000 total)
$6,000
($24,500 total)

401 Plan Limits

Limitation20192018
401 Defined Contribution Plans - Annual Additions (§415(c)(1)(A)) $56,000 $55,000
401 Defined Benefit Plans - Maximum Annual Benefit* (§415(b)(1)(A)) $225,000 $220,000
401 Annual Compensation Limit** (non-grandfather/ grandfather) (§401(a)(17))) $280,000/ $415,000 $275,000/ $405,000
Annual Deferral Limit for (§401(k) Plans (§402(g)) $19,000 $18,500
401(k) "Age 50" Catch-Up (§414(v)) $6,000
($25,000 total)
$6,000
($24,500 total)

Traditional IRA & Roth IRA Contribution Limits

Limitation20192018
Annual Contribution Limit $6,000 $5,500
"Age 50" Catch-Up Limit $1,000 $1,000

*Special limitations apply to defined benefit plans. Please contact your defined benefit plan administrator for additional information.

**OBRA 1993 provided a governmental exception for the maximum compensation limit that grandfathers certain employees under the 1993 compensation limit of $235,840. Employees eligible to participate in a governmental plan, utilizing the ICMA-RC plan document, prior to January 1, 1994, are subject to the maximum compensation limit of $235,840 as indexed and shown above as the "grandfather" limit. Employees eligible to participate in a governmental plan, utilizing the ICMA-RC plan document, after January 1, 1994, are subject to the maximum compensation limit of $150,000 as indexed and shown above as the "non-grandfather" limit.

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