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For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return


Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Retirement Topics - Defined Benefit Plan Benefit Limits

Contributions to a defined benefit plan are based on what is needed to provide definitely determinable benefits to plan participants. Actuarial assumptions and computations are required to figure these contributions.

In general, the annual benefit for a participant under a defined benefit plan cannot exceed the lesser of:

  1. 100% of the participant's average compensation for his or her highest 3 consecutive calendar years, or
  2. $225,000 for 2019 ($220,000 for 2018)

The dollar amounts are subject to cost-of-living adjustments in future years.

Additional resources