PLAN RATES AND LIMITS

PLAN LIMITS 2009 YEAR 2010 YEAR
Elective Deferral Limit $16,500 $16,500
Elective Deferral - Catch Up Limit (Age 50+) $5,500 $5,500
Simple Plan Deferral Limit $11,500 $11,500
Simple Plan Deferral - Catch Up Limit (Age 50+) $2,500 $2,500
Maximum Compensation for Plan Purposes $245,000 $245,000
Highly Compensated Compensation Threshold $110,000 $110,000
Social Security Taxable Wage Base $106,800 $106,800
Key Employee Compensation Limit - Officer $160,000 $160,000
Section 415 Contribution Limit $49,000 $49,000

5871 Cheviot Road Suite 6
Cincinnati, OH 45247

Phone: 800-577-1152
Fax: 513-741-5804