IRS Limits

FOR PLAN YEARS BEGINNING IN	2009	2008	2007	2006	2005

Taxable Wage Base	$106,800	$102,000	$97,500	$94,200	$90,000
Medicare Taxable Wage Base	No Limit	No Limit	No Limit	No Limit	No Limit
Defined Benefit Limit	$195,000	$185,000	$180,000	$175,000	$170,000
Compensation Limit	$245,000	$230,000	$225,000	$220,000	$210,000
SEP Coverage	$550	$500	$500	$450	$450
Key Employee - Officer Over	$160,000	$150,000	$145,000	$140,000	$135,000

HCE THRESHOLDS	2009	2008	2007	2006	2005
Compensation Over	$110,000	$105,000	$100,000	$100,000	$95,000
Top Paid Group and Over	$110,000	$105,000	$100,000	$100,000	$95,000

FOR PLAN YEARS ENDING IN	2009	2008	2007	2006	2005
Defined Contribution Limit	$49,000	$46,000	$45,000	$44,000	$42,000

FOR CALENDAR YEAR	2009	2008	2007	2006	2005
401(k) Deferral Limit	$16,500	$15,500	$15,500	$15,000	$14,000
401(k) "Catch-Up" Contribution *	$5,500	$5,000	$5,000	$5,000	$4,000
Simple Deferral Limit	$11,500	$10,500	$10,500	$10,000	$10,000
Simple "Catch-up" Cont.	$2,500	$2,500	$2,500	$2,500	$2,000

* Applies to Participants who have their 50th birthday (or older) during the calendar year.