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3-Year Cost of Living Adjustment (COLA) Summary 2019 2018 2017
Qualified Plan Limits
Salary Deferrals (including Roth) 401(k), 403(b), 457 and SARSEP $19,000 $18,500 $18,000
SIMPLE Election $13,000 $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 $56,000 $55,000 $54,000
Defined Benefit Limits $225,000 $220,000 $215,000
IRAs
IRA Contribution Limit $6,000 $5,500 $5,500
IRA Catch-Up Contributions $1,000 $1,000 $1,000
Welfare Plans
Health FSA Contribution Limit up to $2,700 up to $2,650 up to $2,600
Dependent Care Contribution Limit $5,000 $5,000 $5,000
Transit Monthly Limitation $265 $260 $255
Parking Monthly Limitation $265 $260 $255
Adoption Assistance Program $14,080 $13,840 $13,570
Compensation Limits
Maximum Compensation Limit $280,000 $275,000 $270,000
SEP Coverage $600 $600 $600
Highly Compensated Employees
Employee Compensation $125,000 $120,000 $120,000
Key Employees
Officer Compensation $180,000 $175,000 $175,000
1% Owner $150,000 $150,000 $150,000
Social Security
Taxable Wage Base (Covered Compensation Limit) $132,900 $128,400 $127,200