Client Alert: Dollar Limitations for Employee Benefit Plans and Social Security

Client Alerts Employee Benefits & Executive Compensation

The IRS annually adjusts the dollar limits for contributions and benefits in retirement and certain deferred compensation plans and for health and welfare plans. The IRS recently announced the new dollar limits for 2019.  Listed below are the key limits.


2019 Limit

2018 Limit

401(k), 403(b) and 457(b) Elective Deferral Limit



Age 50 Catch-Up Contribution Limit (unchanged)



Highly Compensated Employee Compensation Threshold



Maximum Compensation Used to Determine Contributions and Benefits



Defined Contribution Plan Annual Contribution Limit



Defined Benefit Plan Annual Benefit Limit



Top Heavy Key Employee Threshold



Health FSA



Dependent Care FSA (unchanged)



Health Savings Accounts



     Maximum Contributions



     Catch-Up Contributions (unchanged)



     Minimum Deductibles (unchanged)



     Maximum Out-of-Pocket



If you have any questions about this Alert, please feel free to call (919.781.4000) or e-mail your Wyrick Robbins contact or one of the following members of our Employee Benefits and Executive Compensation group: Gray Hutchison ( or San Parikh (