Cost-of-Living Adjustments for 2019
Pension Plan and Related Limits
|
2018
|
2019
|
Pre-tax elective deferral maximum under Code § 401(k),
403(b), and 457(b) plans (Code §§ 402(g)(3) & 457 (e)(15))
|
$18,500
|
$19,000
|
Age 50 and older “catch-up” adjustment for 401(k), 403(b),
and governmental 457(b) plans and SEPs (Code § 414(v)(2)(B)(i))
|
$6,000
|
$6,000
|
Annual compensation limit under Code §§ 401(a)(17), 404(l) and 408(k)
|
$275,000
|
$280,000
|
Annual benefit limit for defined benefit plans under Code
§ 415(b)
|
$220,000
|
$225,000
|
Annual contribution limit for defined contribution plans
under Code § 415(c)
|
$55,000
|
$56,000
|
Highly compensated employee threshold for purposes of
nondiscrimination testing in the following year under Code § 414(q)(1)(B)
|
$120,000
|
$125,000
|
Key employee threshold for officers for top heavy plan
under Code § 416(i)(1)(A)(i)
|
$175,000
|
$180,000
|
ESOP account balance for 5 and 1 year distributions under Code
§ 409(o)(1)(C)(ii)
|
$1,105,000 &
$220,000 |
$1,130,000 & $225,000
|
Limit on premiums paid for qualified longevity annuity
contracts (QLACs) under Treas. Reg. § 1.401(a)(9)-6 (adopted 2014)
|
$130,000
|
$130,0000
|
SIMPLE plan elective deferral limit under Code §
408(p)(2)(E)
|
$12,500
|
$13,000
|
SIMPLE 401(k) or IRA age 50 catch-up (Code §
414(v)(2)(B)(ii))
|
$3,000
|
$3,000
|
Basic/Roth IRA contribution limit under Code §§
219(b)(5)(A) & 408A.
|
$5,500
|
$6,000
|
Adjusted
gross income (AGI) phase-out of deduction for IRA where the participant or spouse
contributing to the IRA also participates in an employer-sponsored retirement
plan (Code § 219(g)(1) & (3)) for married joint filers –
|
$101,000 to $121,000
|
$103,000 to $123,000
|
Health Savings
Account contribution limits (single and family)
|
$3,450 and $6,900
|
$3,500 and $7,000
|
PBGC guaranteed benefit (annual single life annuity
beginning at age 65)
|
$65,045
|
$67,295
|
PBGC flat-rate
premiums per participant for a single-employer plans
|
$74
|
$80
|
PBGC variable-rate
premium for single-employer plans per $1,000 of Unfunded Vested Benefits
|
$38
|
$43
|
PBGC (flat-rate) premiums for multiemployer plans per
participant
|
$28
|
$29
|
Taxable wage base subject to FICA tax
|
$128,400
|
$132,900
|
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