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A Better Partnership


Nov 2008
November 25, 2008

Key IRS Benefit Plan Limits For 2009

The IRS recently released its 2009 employee benefits limitations for retirement plans. Earlier this year the IRS issued the 2009 HSA/HDHP adjustments. The following chart lists common limitations relevant for many employers.






Retirement Plans

Qualified Retirement Plans
     -annual compensation limit





Defined Benefit Plans
     -annual benefit limit





Defined Contribution Plans
     -annual additions limit 





Catch-up Contribution Limit





Highly Compensated Employee





Annual Deferral Limits
     -401(k), 403(b), 457(b)
     -SIMPLE plan





Social Security

Social Security Wage Base






Annual minimum deductible





Annual out-of-pocket maximum





Annual contribution limit





Catch-Up Contribution Limit





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