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ARTICLE · 24 OCTOBER 2017

IRS Publishes Pension Plan Limitations For 2018

Littler Mendelson
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On October 19, 2017, the Internal Revenue Service ("IRS") announced cost of living adjustments affecting dollar limitations for pension plans and other retirement-related items for the 2018 tax year.

United StatesEmployment and HR
Littler Mendelson, P.C.
Littler Mendelson, P.C.
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On October 19, 2017, the Internal Revenue Service ("IRS") announced cost of living adjustments affecting dollar limitations for pension plans and other retirement-related items for the 2018 tax year. The list below details some of the key limit increases and those limits which remain unchanged effective January 1, 2018:

  • The limit on the annual benefit under a defined benefit plan under Section 415(b)(1)(A) will increase from $215,000 to $220,000.
  • The annual addition limit for defined contribution plans (including 401(k) plans) will increase from $54,000 to $55,000.
  • The limit under § 402(g)(1) on the exclusion for elective deferrals will increase from $18,000 to $18,500.

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