|
Type of Limitation
|
2010
|
2009
|
2008
|
|
Elective Deferrals (401(k), 403(b), etc.)
|
$ 16,500
|
$ 16,500
|
$ 15,500
|
|
401(k) Catch-up
|
$ 5,500
|
$ 5,500
|
$ 5,000
|
|
Defined Contribution Plans
|
$ 49,000
|
$ 49,000
|
$ 46,000
|
|
Defined Benefit Plans
|
$ 195,000
|
$ 195,000
|
$ 185,000
|
|
Annual Compensation Limit
|
$ 245,000
|
$ 245,000
|
$ 230,000
|
|
Highly Compensated Employees (HCE)
|
$ 110,000
|
$ 110,000
|
$ 105,000
|
|
Key Employee Compensation - 1% Owner
|
$ 150,000
|
$ 150,000
|
$ 150,000
|
|
Key Employee Compensation - Officer
|
$ 160,000
|
$ 160,000
|
$ 150,000
|
|
Social Security Integration Compensation
|
$ 106,800
|
$ 106,800
|
$ 102,000
|
|
SIMPLE Retirement Accounts
|
$ 11,500
|
$ 11,500
|
$ 10,500
|