American Pension Services, LLC

401(k) Elective Deferral Limit for 2018                $18,500


Catch-Up Contribution Limit for 401(k) Plans        $6,000

SIMPLE Plan Elective Deferral Limit                    $12,500

Catch-Up Contribution Limit

for SIMPLE Plans                                                  $3,000

Overall Defined Contribution Plan Limit               $55,000
(excluding 'Catch-Up' contributions)                                    

  
"Highly Compensated Employee"

Income Threshold                                               $120,000

                                               

Annual 'Covered Compensation' Limit                $275,000


2018 FICA Taxable Wage Base                            $128,700

2018 Retirement Plan Limits

American Pension Services, LLC
2451 N. McMullen Booth Road, Suite 200
Clearwater, Florida 33759
Office 813.281.0707