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3-Year Cost of Living Adjustment (COLA) Summary 2018 2017 2016
Qualified Plan Limits
Salary Deferrals (including Roth) 401(k), 403(b), 457 and SARSEP $18,500 $18,000 $18,000
SIMPLE Election $12,500 $12,500 $12,500
Catch-up Contributions (including Roth) 401(k), 403(b), 457 and SARSEP $6,000 $6,000 $6,000
Catch-up Contributions SIMPLE $3,000 $3,000 $3,000
Defined Contribution Limits $55,000 $54,000 $53,000
Defined Benefit Limits $220,000 $215,000 $210,000
IRAs
IRA Contribution Limit $5,500 $5,500 $5,000
IRA Catch-Up Contributions $1,000 $1,000 $1,000
Welfare Plans
Health FSA Contribution Limit up to $2,650 up to $2,600 up to $2,550
Dependent Care Contribution Limit $5,000 $5,000 $5,000
Transit Monthly Limitation $260 $255 $255
Parking Monthly Limitation $260 $255 $255
Adoption Assistance Program $13,840 $13,570 $13,460
Compensation Limits
Maximum Compensation Limit $275,000 $270,000 $265,000
SEP Coverage $600 $600 $600
Highly Compensated Employees
Employee Compensation $120,000 $120,000 $120,000
Key Employees
Officer Compensation $175,000 $175,000 $170,000
1% Owner $150,000 $150,000 $150,000
Social Security
Taxable Wage Base (Covered Compensation Limit) $128,700 $127,200 $118,500