The IRS has issued new guidelines for retirement plan contributions, as well as on nondiscrimination testing, plan limits and phase-out ranges for IRA deductions.

For employee 401(k) plans, the 2018 ceiling for contributions is $18,500, up $500 from 2017’s limit, after two years with no increase.

The “all sources” maximum contribution (employer and employee combined) increases by $1,000 to $55,000.

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