Regulatory Limits

A Plan’s written document will define the terms and provisions of your employee retirement plan. All Persons involved with your retirement program (Human Resources, service providers, financial representatives, and your decision makers) all need to be familiar with the terms of your retirement plan. If you find the Plan Document is no longer meeting your objectives, you can easily amend it, prospectively. Operating a plan counter to the terms of the document is a common shortcoming.

Popular Defined Contribution Limits in abbreviated format:

2023 IRC Section and Applicable Limits

401(k) / 403(b)


457(b)(2) / 457(c)(1)


414(v) EGTRRA Catch-Up


415(c) DC Annual Addition


401(a)(17) Compensation


Taxable Wage Base


414(q) Highly Compensated


Depending upon the characteristics of your qualified plan, some of these limits may not have a material effect on how your Plan is operated. For all Plans, the IRC Section 401(k) and EGTRRA Catch-Up limit is a calendar year limit. The other limits will ‘generally’ coincide with your plan year and your plan’s limitation year (see your Plan Document).

Government is ramping up the Social Security Taxable Wage Base, look back to 2012 $110,100.00 and compare to 2023 SSA TWB. It has gone up every year, and the money grab escalated 2023.

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