GRS Research Memorandum

Maximum Deferral and Threshold Limits for 2017 and 2018

The Internal Revenue Code (IRC) establishes a number of limits on retirement plan benefits and contributions. The limits are located in various sections of the Code and often apply in different ways to private and public-sector plans.  Generally, plans must comply with the limits to maintain their tax-qualified status. This research memo summarizes the maximum…

Maximum Deferral and Threshold Limits 2016 and 2017

The Internal Revenue Code (IRC) establishes a number of limits on retirement plan benefits and contributions. The limits are located in various sections of the Code and often apply in different ways to private and public-sector plans.  Generally, plans must comply with the limits to maintain their tax-qualified status. This research memo summarizes the maximum…