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Code Section 2019 2018 2017 2016 2015 401(a)(17)/ 404(l) Annual Compensation 280,000 275,000 $270,000 $265,000 $265,000 402(g)(1) Elective Deferrals 19,000 18,500 18,000 18,000 18,000 408(k)(2)(C) SEP Minimum Compensation 600 600 600 600 600 408(k)(3)(C) SEP Maximum Compensation 280,000 275,000 270,000 265,000 265,000 408(p)(2)(E) SIMPLE Maximum Contributions 13,000 12,500 12,500 12,500 12,500 409(o)(1)(C) ESOP Limits 1,130,000 225,000 1,105,000 220,000 1,080,000 215,000 1,070,000 210,000 1,070,000 210,000 414(q)(1)(B) HCE threshold 125,000 120,000 120,000 120,000 120,000 414(q)(1)(C) --­ --­ --­ --­ --­ 414(v)(2)(B)(i) Catch-up Contribution 6,000 6,000 6,000 6,000 6,000 414(v)(2)(B)(ii) Catch-up Contribution 3,000 3,000 3,000 3,000 3,000 415(b)(1)(A) DB Limits 225,000 220,000 215,000 210,000 210,000 415(b)(2)(G) DB Limits --­ --­ --­ --­ --­ 415(c)(1)(A) DC Limits 56,000 55,000 54,000 53,000 53,000 416(i)(1)(A)(i) Key EE 180,000 175,000 175,000 170,000 170,000 457(e)(15) Deferral Limit 19,000 18,500 18,000 18,000 18,000 4980A(c)(1) Excess Distributions --­ --­ --­ --­ --­ 1.61-21(f)(5)(i) Control EE 110,000 110,000 105,000 105,000 105,000 1.61-21(f)(5)(iii) Control EE 225,000 220,000 215,000 215,000 215,000 219(b)(5)(A) IRA Contribution Limit 6,000 5,500 5,500 5,500 5,500 219(b)(5)(B) IRA Catch-Up Contributions 1,000 1,000 1,000 1,000 1,000 OASDI Taxable Wage Base 132,900 128,400 127,200 118,500 118,500 3