2008

2009

Taxable Wage Base

$102,000

$106,800

Includable Compensation Limit

$230,000

$245,000

401(k)/403(b) Deferral Limit (Under Age 50)

$15,500

$16,500

401(k)/403(b) Deferral Limit (Age 50+)

$20,500

$22,000

Defined Contribution 415 Limit

$46,000*

$49,000**

Defined Benefit 415 Limit

$185,000

$195,000

SIMPLE Deferral Limit

$10,500

$11,500

SIMPLE 401(k) & IRA Catch-up Limit

$2,500

$2,500

Highly Compensated Employee

$105,000

$110,000

SEP Compensation Limit

$500

$550