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ARTICLE · 15 NOVEMBER 2017

IRS Publishes 2018 Pension Plan Limitations

Day Pitney LLP
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The IRS recently announced the cost-of-living adjustments applicable to certain dollar limitations for employee pension benefit plans for 2018:

United StatesEmployment and HR
David Doyle
David Doyle
Kathy Lawler
Kathy Lawler
Liza Hecht
Liza Hecht
Daphney François
Daphney François
Thomas O'Mullane
Thomas O'Mullane
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The IRS recently announced the cost-of-living adjustments applicable to certain dollar limitations for employee pension benefit plans for 2018:

  • The annual benefit limit for defined benefit plans is increased from $215,000 to $220,000.
  • The annual addition limit for defined contribution plans is increased from $54,000 to $55,000.
  • The annual limit with respect to the exclusion for elective deferrals to a 401(k), 403(b) or 457 plan is increased from $18,000 to $18,500.
  • The limit on annual contributions to an individual retirement arrangement (IRA) remains unchanged at $5,500. The dollar limit for an additional catch-up contribution to an IRA for individuals age 50 or older remains unchanged at $1,000.

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