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Text of IRS Notice 2017-64: 2018 Limitations, Adjusted as Provided in Section 415(d), etc. (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Oct. 19, 2017
"Effective January 1, 2018, the limitation on the annual benefit under a [DB] plan ... is increased from $215,000 to $220,000.... The limitation for [DC] plans ... is increased in 2018 from $54,000 to $55,000.... The limitation ... on the exclusion for elective deferrals described in Section 402(g)(3) is increased from $18,000 to $18,500. The annual compensation limit ... is increased from $270,000 to $275,000. The dollar limitation ... concerning the definition of 'key employee' in a top- heavy plan remains unchanged at $175,000... The limitation used in the definition of 'highly compensated employee' ... remains unchanged at $120,000.... The limitation on deferrals under Section 457(e)(15) concerning deferred compensation plans of state and local governments and tax-exempt organizations is increased from $18,000 to $18,500."
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