Annual Defined Contribution Plan Limits

 2019 2018
401(k) Pre-Tax or ROTH Deferral Limit (under age 50) $19,000.00 $18,500.00
401(k) Pre-Tax or ROTH Deferral Limit (age 50 or older) $25,000.00 $24,500.00
Total Defined Contribution Plan Limit (415 limit) (under age 50) $56,000.00 $55,000.00
Total Defined Contribution Plan Limit (415 limit) (age 50 or older) $62,000.00 $61,000.00
Maximum Compensation Recognized $280,000.00 $275,000.00
Compensation Threshold for Determining HCE Status
(definition looks at prior plan year compensation and prior plan year limit) Example:
To be an HCE in 2019, employee received $120,000 or more in compensation during 2018
$125,000.00 $120,000.00

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