Participant limits- 401(k), 403(b) plans- $18,500 (from $18,000)
Catch up for these plans, over age 50 $ 6,000 (no change)
SIMPLE Participant Limit $12,500 (no change)
Annual Benefit Limit $220,000
Defined Contribution Limit $55,000 (from $54,000)
TopHeavy Key Employee $175,000
Highly Compensated Employee $120,000
IRA Limit $5,500 (unchanged)
IRA Catchup $1,000