IRS Plan Limits

  2009 2008 2007 2006 2005
Section 401(k) plan deferrals $16,500 $15,500 $15,500 $15,000 $14,000
Section 403(b) plan deferrals $16,500 $15,500 $15,500 $15,000 $14,000
Catch Up Contributions $5,500 $5,000 $5,000 $5,000 $4,000
Defined benefit maximum $195,000 $185,000 $180,000 $175,000 $170,000
Defined contribution maximum $49,000 $46,000 $45,000 $44,000 $42,000
Maximum compensation limit $245,000 $230,000 $225,000 $220,000 $210,000
Highly Compensated Employee Pay threshold $110,000 $105,000 $100,000 $100,000 $95,000
Cost-of-Living increase 5.8% 3.6% 3.3% 4.1% 2.7%