Limitation
|
|
2009
|
|
2008
|
Retirement Plans
|
Qualified Retirement Plans
-annual compensation limit
|
|
$245,000
|
|
$230,000
|
Defined Benefit Plans
-annual benefit limit
|
|
$195,000
|
|
$185,000
|
Defined Contribution Plans
-annual additions limit
|
|
$49,000
|
|
$46,000
|
Catch-up Contribution Limit
|
|
$5,500
|
|
$5,000
|
Highly Compensated Employee
|
|
$110,000
|
|
$105,000
|
Annual Deferral Limits
-401(k), 403(b), 457(b)
-SIMPLE plan
|
|
$16,500
$11,500
|
|
$15,500
$10,500
|
Social Security
|
Social Security Wage Base
|
|
$106,800
|
|
$102,000
|
HSA/HDHP
|
Annual minimum deductible
-Single
-Family
|
|
$1,150
$2,300
|
|
$1,100
$2,200
|
Annual out-of-pocket maximum
-Single
-Family
|
|
$5,800
$11,600
|
|
$5,600
$11,200
|
Annual contribution limit
-Single
-Family
|
|
$3,000
$5,950
|
|
$2,900
$5,800
|
Catch-Up Contribution Limit
-Single
|
|
$1,000
|
|
$900
|