|
|
2008 |
2009 |
2010 |
|
Maximum elective deferral to retirement plans,e.g., 401(k), 403(b) |
$15,500 |
$16,500 |
$16,500 |
|
Maximum elective deferral to SIMPLE 401(k) plans |
$10,500 |
$11,500 |
$11,500 |
|
Maximum elective deferral to 457 plans of tax-exempt employers |
$15,500 |
$16,500 |
$16,500 |
|
Catch-up contribution limits for qualified plans [401(k),403(b),SEP,457 plans] |
$5,000 |
$5,500 |
$5,500 |
|
Limit on annual additions to defined contribution plans |
$46,000 |
$49,000 |
$49,000 |
|
Maximum annual compensation taken into account for contributions |
$230,000 |
$245,000 |
$245,000 |
|
Annual benefit limit under defined benefit plans |
$185,000 |
$195,000 |
$195,000 |
|
Threshold amount for definition of highly compensated employee |
$105,000 |
$110,000 |
$110,000 |
|
Social Security Wage Base |
$102,000 |
$106,800 |
$ 106,800 |
|
Threshold amount for definition of key employee in top-heavy plans |
$150,000 |
$160,000 |
$160,000 |