Summary of Retirement Benefit Links

Code

Section

2010

2009

2008

2007

2006

2005

2004

2003

401(a)(17)/

404(l) Annual

Compensation

245,000245,000230,000225,000220,000210,000205,000200,000
402(g)(1)

Elective

Deferrals

16,50016,50015,50015,50015,00014,00013,00012,000
408(k)(2)(C)

SEP Minimum

Compensation

550550500500450450450450
408(k)(3)(C)

SEP Maximum

Compensation

245,000245,000230,000225,000220,000210,000205,000200,000
408(p)(2)(E)

SIMPLE

Maximum

Contributions

11,50011,50010,50010,50010,00010,0009,0008,000
409(o)(1)(C)

ESOP Limits

985,000

195,000

985,000

195,000

935,000

185,000

915,000

180,000

885,000

175,000

850,000

170,000

830,000

165,000

810,000

160,000

414(q)(1)(B)

HCE Threshold

110,000110,000105,000100,000100,00095,00090,00090,000
414(v)(2)(B)(i)

Catch-up

Contributions

5,5005,5005,0005,0005,0004,0003,0002,000
414(v)(2)(B)(ii)

Catch-up

Contributions

2,5002,5002,5002,5002,5002,0001,5001,000
415(b)(1)(A)

DB Limits

195,000195,000185,000180,000175,000170,000165,000160,000

415(c)(1)(A)

DC Limits

49,00049,00046,00045,00044,00042,00041,00040,000
416(i)(1)(A)(i)

Key EE

160,000160,000150,000145,000140,000135,000130,000130,000
457(e)(15)

Deferral Limits

16,50016,50015,50015,50015,00014,00013,00012,000
1.61-21(f)(5)(i)

Control EE

95,00095,00090,00090,00085,00085,00080,00080,000
1.61-21(f)(5)(iii)

Control EE

195,000195,000185,000180,000175,000170,000165,000160,000
219(b)(5)(A) IRA Contribution Limit5,0005,0005,0004,0004,0004,0003,0003,000
219(b)(5)(B) IRA Catch-Up Contributions1,0001,0001,0001,0001,000500500500
TWB106,800106,800102,00097,50094,20090,00087,90087,000