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2016 and 2017 IRS Limits & Aggregation Rules*

415(c) — All contributions, employer and employee, but not including age 50 catch-up contributions

Lesser of 100% of employee's compensation or $53,000 (2016) / $54,000 (2017)

Generally applies in aggregate to plans of the same kind

The following plans are aggregated:

The following plans are aggregated:

402(g) — Employee elective deferrals only

Lesser of 100% of employee's compensation or $18,000 (2016 and 2017) (plus $6,000 age 50 catch-up, if applicable)

401(a)(17) — Employer contributions only

Limits total compensation that may be used to calculate employer contributions to a salary of $265,000 (2016) / $270,000 (2017) (may not apply to all participants)

Applies in aggregate to plans of the same kind

The following plans are aggregated:

The following plans are aggregated:

457(b) — All contributions, employer and employee

Lesser of 100% of employee's compensation or $18,000 (2016 and 2017) (plus $6,000 age 50 catch-up or up to $18,000 age 62, 63, 64 special catch-up, if applicable)

 


Please address questions regarding IRS Limits for retirement plans to or 812-856-5191.

*The employee participant is generally responsible for ensuring compliance with the aggregation of these plans.