From DALPA R&I Update "Check your Checks":


Combined contribution limit: IRC 415(c)(1)(A) limits the total of your contributions and the Company contributions to the Delta 401(k) Retirement Plan for Pilots to $66,000 for 2023. This limit includes your “401(K),” “ROTH401,” and/or “401k (After Tax)” contributions, but does not include your catch-up contributions. If you reach the combined limit, all further Company contributions are paid as taxable wages and coded on your pay statement as “401(k) Excess.” This amount is not subject to ALPA dues.

Compensation limit: IRC 401(a)(17) limits Delta’s 16% contribution to the first $330,000 of your earnings for 2023. If you earn more than this amount (including profit sharing), Delta’s 16% contribution for earnings in excess of $330,000 will be paid to you as taxable wages and coded on your pay statement as “401(k) Excess Plus.” This amount is subject to ALPA dues.