<prompt> Human: The language says if Im a highlyCompensated employee 150k on w2 or more, the max I can contribute is 8. Thats nowhere near 18000! Am I misunderstanding something?  <response>: The IRS doesnt want 401k plans to only be utilized by executives and high earners, so they put restrictions on higher earners if lower-paid employees in your company arent contributing enough. 