The IRS has released its 2018 retirement plan guidelines for contributions. (Photo: Diego M. Radzinschi/ALM

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.

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