• The elective deferral limit for 401(k), 403(b) and 457(b) plans increases to $19,000. The catch-up contribution limit remains $6,000.

• The compensation limit (the maximum amount of compensation that can be considered for plan purposes) increases to $280,000.

• The annual addition contribution limit (the maximum amount of combined employee and employer contributions that can be contributed to a participant’s account) for individuals in defined contribution plans, such as 401(k) and 403(b)plans, increases to $56,000. This amount does not include catch-up contributions.

• The compensation threshold for determining highly compensated employees for purposes of nondiscrimination testing increases to $125,000.

• The compensation threshold for determining a key employee by officer status for purposes of top heavy testing increases to $180,000.

• The Social Security Wage Base increases to $132,900.