|
|
2010 |
2009 |
2008 |
2007 |
2006 |
| Maximum
Annual Considered Compensation: |
$245,000 |
$245,000 |
$230,000 |
$225,000 |
$220,000 |
| Limits
on benefits and contributions: |
|
|
Defined
contribution plans maximum |
$49,000 |
$49,000 |
$46,000 |
$45,000
|
$44,000 |
|
|
Defined
benefit plans maximum |
$195,000 |
$195,000 |
$185,000 |
$180,000
|
$175,000 |
|
|
401(k),
403(b) and 457(b)
plan maximum elective deferrals |
$16,500 |
$16,500 |
$15,500 |
$15,500
|
$15,000 |
|
|
SIMPLE
plan maximum elective deferrals |
$11,500 |
$11,500 |
$10,500 |
$10,500
|
$10,000 |
|
|
IRA
maximum |
$5,000 |
$5,000 |
$5,000 |
$4,000
|
$4,000 |
| Catch-up
contributions: |
|
|
401(k) and
403(b) plans |
$5,500 |
$5,500 |
$5,000 |
$5,000
|
$5,000 |
|
|
SIMPLE
plans |
$2,500 |
$2,500 |
$2,500 |
$2,500
|
$2,500 |
|
|
IRA
|
$1,000 |
$1,000 |
$1,000 |
$1,000
|
$1,000 |
| "Highly
Compensated Employee" threshold: |
$110,000 |
$110,000 |
$105,000 |
$100,000
|
$100,000 |
| "Key
Employee" definition: |
|
|
Officer
compensation threshold |
$160,000 |
$160,000 |
$150,000 |
$145,000 |
$140,000 |
|
|
1%
owner compensation threshold |
$150,000 |
$150,000 |
$150,000 |
$150,000 |
$150,000 |
| Social
Security: |
|
|
Taxable
wage base |
$106,800 |
$106,800 |
$102,000 |
$97,500 |
$94,200 |
Critical
Deadlines to Remember |
