2010 Plan Limits


401(k) Plan Limits for Plan Year

2010

2009

2008

401(k) Elective Deferrals

$    16,500

$   16,500

$   15,500

Annual Defined Contribution Limit

$    49,000

$   49,000

$   46,000

Annual Compensation Limit

$  245,000

$ 245,000

$ 230,000

Catch-Up Contribution Limit

$      5,500

$     5,500

$     5,000

Highly Compensated Employees

$  110,000

$ 110,000

$ 105,000

 

 

 

 

Non 401(k) Related Limits

 

 

 

403(b) / 457 Elective Deferrals / SEP

$   16,500

$   16,500

$   15,500

SIMPLE Employee Deferrals

$   11,500

$   11,500

 10,500

SIMPLE Catch-Up Deferral / SEP

$     2,500

$     2,500

$     2,500

SEP Minimum Compensation

$        550

$        550

$        500

SEP Annual Compensation Limit

$ 245,000

$ 245,000

$  230,000

Social Security Wage Base

106,800

106,800

 

$ 102,000

 

Defined Benefit Limit

$ 195,000

$ 195,000

$  185,000