The IRS has announced the 2018 pension plan limits, including the following:
- 401(k) Deferral Limit - $18,500
- Annual Additions Limit - $55,000
- Maximum Compensation Limit - $275,000
- Catch-Up Contribution Limit - $6,000
- Highly Compensated Employee - $120,000
- ESOP 5-Year Distribution Threshold - $1,105,000
- ESOP Additional Year Threshold - $220,000
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