• The salary deferral limit for 401(k), 403(b) and 457 plans increases to $19,500 (up from $19,000)
• The SIMPLE deferral limit increases to $13,500 (up from $13,000)
• The annual additions limit for defined contribution plans increases to $57,000 (plus catch-up, previously $56,000)
• The annual additions limit for defined benefit plans increases to $230,000 (up from $225,000)
• The annual compensation limit increases to $285,000 (formerly $280,000)
• The Social Security Wage Base increases to $137,700 (up from $132,900)
• The compensation limit for determining who is a highly compensated employee increased for the first time in five years, and is now $130,000 vs. $125,000

• The limit on annual contributions to an IRA remains unchanged at $6,000.
• The additional catch-up contribution limit to an IRA for individuals age 50 and over remains at $1,000.
• The minimum compensation amount under IRS Section 408(k)(2)(C) for simplified employee pensions (SEPs) remains at $600.
• The limitation concerning the qualified gratuitous transfer of qualified employer securities to an employee stock ownership plan under IRS Section 664(g)(7) remains unchanged at $50,000.