Plan Sponsor Resource Center

Our Plan Sponsor Resource Center brings together – in one place – frequently used critical compliance and governance tools, checklists and other resources to help plan sponsors manage the complex administrative requirements and navigate the evolving regulatory and litigation environment relating to employee benefits.


2021

2021 Retirement Plan Calendar
Important 2021 retirement plan deadlines for plan sponsors, including dates related to defined benefit plans and defined contribution plans.

2021 Health & Welfare Plan Calendar
Important 2021 health and welfare plan deadlines for plan sponsors, as well as pertinent information on initial enrollment and annual notices.

Compensation and Benefit Limits

Dollar limits for contributions and benefits in retirement plans and certain deferred compensation plans for 2021.

2021 2020 2019
401(k) 403(b) Plan Deferral Limit $19,500 $19,500 $19,000
Catch-up Contributions (401(k) 403(b) & 457(b) Plans) $6,500 $6,500 $6,000
Defined Contribution Dollar Limit $58,000 $57,000 $56,000
Defined Benefit Dollar Limit $230,000 $230,000 $225,000
Pay Threshold for Determining Highly Compensated Employee $130,000 (for determinations in 2022) $130,000 (for determinations in 2021) $125,000 (for determinations in 2020)
Annual Compensation Limit $290,000 $285,000 $280,000
457(b) Plan Deferral Limit $19,500 $19,500 $19,000
Social Security Taxable $290,000 $285,000 $280,000