News

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2022  Defined Contribution Plan Limits

Maximum employee elective deferral (401(k), 403b, 457)

$20,500

Employee catch-up contribution (if age 50 or older by year-end)

$6,500

Defined contribution maximum limit, all sources

$61,000

Defined contribution maximum limit (if age 50 or older by year end); maximum contribution all sources plus catch-up

$67,500

Employee compensation limit for calculating contributions

$305,000

Compensation threshold "key employees" in a top-heavy plan

$200,000

Compensation threshold for "highly compensated employees" (HCE threshold)

$135,000