Policies
Annual Plan Limits
|
|
2009
|
2008
|
2007
|
2006
|
2005
|
2004
|
2003
|
2002
|
2001
|
2000
|
1999
|
|
Compensation:
|
$245,000
|
$230,000
|
$225,000
|
$220,000
|
$210,000
|
$205,000
|
$200,000
|
$200,000
|
$170,000
|
$170,000
|
$160,000
|
|
Limits on Defined Contribution Plans:
|
$49,000
|
$46,000
|
$45,000
|
$44,000
|
$42,000
|
$41,000
|
$40,000
|
$40,000
|
$35,000
|
$30,000
|
$30,000
|
|
Limits on Defined Benefit Plans:
|
$195,000
|
$185,000
|
$180,000
|
$175,000
|
$170,000
|
$165,000
|
$160,000
|
$160,000
|
$140,000
|
$135,000
|
$130,000
|
|
401(k) Elective Deferrals:
|
$16,500
|
$15,500
|
$15,500
|
$15,000
|
$14,000
|
$13,000
|
$12,000
|
$11,000
|
$10,500
|
$10,500
|
$10,000
|
|
401(k) Catch-Up Deferrals:
|
$5,500
|
$5,000
|
$5,000
|
$5,000
|
$4,000
|
$3,000
|
$2,000
|
$1,000
|
$0
|
$0
|
$0
|
|
"Highly Compensated" definition:
|
$110,000
|
$105,000
|
$100,000
|
$100,000
|
$95,000
|
$90,000
|
$90,000
|
$90,000
|
$85,000
|
$85,000
|
$80,000
|
"Key Employee" definition
Officer:
|
$160,000
|
$150,000
|
$145,000
|
$140,000
|
$135,000
|
$130,000
|
$130,000
|
$130,000
|
$70,000
|
$67,500
|
$65,000
|
|
Social Security Wage Base:
|
$106,800
|
$102,000
|
$97,500
|
$94,200
|
$90,000
|
$87,900
|
$87,000
|
$84,900
|
$80,400
|
$76,200
|
$72,600
|
|