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  • The elective deferral (contribution) limit for employees who participate in 401(k), 403(b), most 457 plans, and the federal government’s Thrift Savings Plan remains unchanged at $17,500.
  • The catch-up contribution limit for employees aged 50 and over who participate in 401(k), 403(b), most 457 plans, and the federal government’s Thrift Savings Plan remains unchanged at $5,500.
  • The limit for defined-contribution plans is $52,000, up from $51,000.
  • The general definition of a highly compensated employee is unchanged at $115,000.
  • The definition of a key employee in a top-heavy plan increases to $170,000, up from $165,000.
  • The limited compensation amount increases to $210,000 from $205,000.
  • The general annual qualified plan compensation limit rises to $260,000 from $255,000.
  • The foreign-earned income exclusion amount is $99,200, up form $97,600.
  • The annual dollar limit on employee contributions to employer-sponsored health-care flexible spending arrangements remains unchanged at $2,500.

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