Cost of Living Adjustments 2005-2010 

IRS and Social Security Cost-of-Living Adjustments for 2005 – 2010   IRS Limits 2010 2009 2008 2007 2006 2005 DC Plan Annual Additions Limit $49,000 $49,000 $46,000 $45,000 $44,000 $42,000 DB Plan Limit on Annual Benefits $195,000 $195,000 $185,000 $180,000 $175,000 $170,000 Section 401(a)(17) Compensation Limit $245,000 $245,000 $230,000 $225,000 $220,000 $210,000 401(k), SARSEP, & 403(b) Plan Deferrals/Catch-up $16,500/ $5,500 $16,500/ $5,500 $15,500/ $5,000 $15,500/ $5,000 $15,000/ $5,000 $14,000/ $4,000 457 Plan Deferrals/Catch-up $16,500/ $5,500 $16,500/ $5,500 $15,500/ $5,000 $15,500/ $5,000 $15,000/ $5,000 $14,000/ $4,000 SIMPLE Deferrals/Catch-up $11,500/ $2,500 $11,500/ $2,500 $10,500/ $2,500 $10,500/ $2,500 $10,000/ $2,500 $10,000/ $2,000 IRA Contribution/Catch-up $5,500/ $1,000 $5,500/ $1,000 $5,000/ $1,000 $4,000/ $1,000 $4,000/ $1000 $4,000/ $500 Highly Compensated Employee Compensation $110,000 $110,000 $105,000 $100,000 $100,000 $95,000 Compensation Defining Key Employee (Officer) $160,000 $160,000 $150,000 $145,000 $140,000 $135,000 SEP Annual Compensation Triggering a Contribution $550 $550 $500 $500 $450 $450 Social Security Wage Base 2010 2009 2008 2007 2006 2005 Social Security Taxable Wage Base (SSTWB) $106,800 $106,800 $102,000 $97,500 $94,200 $90,000 Tuesday January 15 2008 02:31 PM

Thursday February 18 2010 02:31 PM