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IRS Announces 2020 Qualified Retirement Plan Limits

November 13, 2019

The IRS recently announced the inflation-adjusted limits for 2020 for tax qualified retirement plans. Below is a list of some of the key annual limits that will apply in 2020:

?Çó Compensation limit used in calculating a participant?ÇÖs benefit accruals: increased to $285,000.

?Çó Elective deferrals to 401(k) and 403(b) plans: increased to $19,500.

?Çó Annual additions to a defined contribution plan: increased to $57,000.

?Çó Catch-up contributions for employees aged 50 and over to 401(k) and 403(b) plans: increased to $6,500.

?Çó Annual benefit limit for a defined benefit plan: increased to $230,000.

?Çó Compensation dollar limit for defining a ?Ç£key employee?Ç¥ in a top heavy plan: increased to $185,000.

?Çó Compensation dollar limit for defining a ?Ç£highly compensated employee?Ç¥: increased to $130,000.

The complete list of 2020 plan limits is available in Notice 2019-59 here.

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