2019 CONTRIBUTION LIMITS

Plans Contribution Salary Deferral Catch-Up
 Traditional IRA $6,000   $1,000
 Roth IRA $6,000   $1,000
 SEP/IRA Employee $56,000 or 25% of pay    
 SEP/IRA Self-Employed Owner $56,000 or 20% of adjusted net earnings    
 SAR/SEP   $19,000
 or 25% of pay
$6,000
 SIMPLE IRA   $13,000 $3,000
 SIMPLE 401(k)   $13,000 $3,000
 403(b) $56,000
 or 100% of pay
$19,000
$6,000
 457 $56,000
 or 100% of pay
$19,000
$6,000
 401(k) $56,000
 or 100% of pay
$19,000
$6,000
 Individual 401(k) $56,000
 or 100% of pay
$19,000
$6,000
 Profit Sharing $56,000
 or 100% of pay
   
 Money Purchase $56,000
 or 100% of pay
   
 Defined Benefit $225,000 or 100% of pay    
 Education Savings Account $2,000    
 529 Plan
 529 Plan
  $15,000 per year
$75,000 single contribution (no further contribution until sixth year)
 Annual Gift Tax Exclusion per Individual $15,000
 Estate Tax Exemption Equivalent Individual $11,400,000 Couple $22,800,000
 (includes the Gift Tax Exemption Equivalent below)
 Gift Tax Exemption Equivalent per Individual $11,400,000 Couple $22,800,000
 (included in the  Estate Tax Exemption Equivalent above)
 Social Security Wage Base $132,900
 



2018 CONTRIBUTION LIMITS

Plans Contribution Salary Deferral Catch-Up
 Traditional IRA $5,500   $1,000
 Roth IRA $5,500   $1,000
 SEP/IRA Employee $56,000
 or 25% of pay
   
 SEP/IRA Self-Employed Owner $56,000
 or 20% of adjusted net earnings
   
 SAR/SEP   $19,000
 or 25% of pay
$6,000
 SIMPLE IRA   $12,500 $3,000
 SIMPLE 401(k)   $12,500 $3,000
 403(b) $56,000
 or 100% of pay
$19,000
$6,000
 457 $56,000
 or 100% of pay
$19,000
$6,000
 401(k) $56,000
 or 100% of pay
$19,000
$6,000
 Individual 401(k) $56,000
 or 100% of pay
$19,000
$6,000
 Profit Sharing $56,000
 or 100% of pay
   
 Money Purchase $56,000
 or 100% of pay
   
 Defined Benefit $220,000 or 100% of pay    
 Education Savings Account $2,000    
 529 Plan
 529 Plan
  $15,000 per year
$75,000 single contribution (no further contribution until sixth year)
 Annual Compensation Limit $275,000
 Annual Gift Tax Exclusion per Individual $15,000
 Estate Tax Exemption Equivalent Individual $11,200,000 Couple $22,400,000
 (includes the Gift Tax Exemption Equivalent below)
 Gift Tax Exemption Equivalent per Individual $11,200,000 Couple $22,400,000
 (included in the  Estate Tax Exemption Equivalent above)
 Social Security Wage Base $128,700