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Co-op 401k Image 1: Full

Current Plan Year Limits

  2019 2018
Defined Benefit Plan Dollar Annuity Limit
IRC §415(b)(1)(A)
$225,000 $220,000
Defined Contribution Plan Combined Limit
IRC §415(c)(1)(A)
$56,000 $55,000
Defined Contribution Plan Elective Deferral Limit
IRC §402(g)(1)
$19,000 $18,500
Government/Tax-Exempt Plans’ Deferral Limit
IRC §457(e)(15)
$19,000 $18,500
401(k)/403(b)/457 Plans’ “Catch-Up” Limit
IRC §414(v)(2)(B)(i)
$6,000 $6,000
Annual Compensation Limit
IRC §§401(a)(17), 404(l)
$280,000 $275,000
Highly Compensated Employee (HCE) Limit
IRC §414(q)(1)(B)
$125,000
(HCEs in 2019)
$120,000
(HCEs in 2018)
Key Employee/Officer Compensation
IRC §416(i)(1)(A)(i)
$180,000 $175,000