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Annual Limits
|
Type of Limitation |
2010 |
2009 |
|
401(k), 403(b) and 457 Deferral Limit |
$16,500 |
$16,500 |
|
401(k), 403(b), and 457 Catch-up Contribution Limit |
$5,500 |
$5,500 |
|
SIMPLE Deferral Limit |
$11,500 |
$11,500 |
|
SIMPLE Catch-up Contribution Limit |
$2,500 |
$2,500 |
|
Annual Compensation Limit |
$245,000 |
$245,000 |
|
Defined Benefit 415 Limit |
$195,000 |
$195,000 |
|
Defined Contribution 415 Limit |
$49,000 |
$49,000 |
|
Dollar Limit to Determine Highly Compensated Employee* |
$110,000 |
$110,000 |
|
Dollar Limit to Determine Key Employee |
$160,000 |
$160,000 |
|
Comp Limit for SEP Eligibility |
$550 |
$550 |
|
Social Security Taxable Wage Base |
$106,800 |
$106,800 |
*An employee earning more than $110,000 in 2009 will be considered to be a Highly Compensated Employee in 2010.
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