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ARTICLE · 26 OCTOBER 2017

IRS Announces Employee Benefit Plan Limits For 2018

McDermott Will & Emery
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The dollar limits are generally applied on a calendar year basis; however, certain dollar limits are applied on a plan-year, tax-year, or limitation-year basis.

United StatesEmployment and HR
Jeffrey M. Holdvogt
Jeffrey M. Holdvogt
Brian Tiemann
Brian Tiemann
Jacob Mattinson
Jacob Mattinson
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Summary

The Internal Revenue Service (IRS) recently announced the cost-of-living adjustments to the applicable dollar limits for various employer-sponsored retirement and welfare plans for 2018. Although some of the dollar limits currently in effect for 2017 will remain the same, the majority of the limits will experience minor increases for 2018. 

In Depth

Recently the Internal Revenue Service (IRS) and the Social Security Administration announced the cost-of-living adjustments to the applicable dollar limits on various employer-sponsored retirement and welfare plans and the Social Security wage base for 2018.  The table below compares the applicable dollar limits for certain employee benefit programs and the Social Security wage base for 2017 and 2018.*

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