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ARTICLE · 22 NOVEMBER 2018

IRS Publishes Pension Plan Limitations For 2019

Littler Mendelson
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On November 1, 2018, the Internal Revenue Service (IRS) announced cost-of-living adjustments affecting dollar limitations for pension plans and other retirement-related items for the 2019 tax year.

United StatesEmployment and HR
Littler Mendelson, P.C.
Littler Mendelson, P.C.
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On November 1, 2018, the Internal Revenue Service (IRS) announced cost-of-living adjustments affecting dollar limitations for pension plans and other retirement-related items for the 2019 tax year. These limits include both employee and employer contribution limits. The list below details some of the key limit increases and those limits that remain unchanged effective January 1, 2019:

  • The limit on a participant's annual pension benefit under a defined benefit plan is increased from $220,000 to $225,000.
  • The annual addition limit for defined contribution plans (including 401(k) plans) is increased from $55,000 to $56,000.
  • The limit under Internal Revenue Code § 402(g)(1) on the exclusion for elective deferrals is increased from $18,500 to $19,000.

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