Plan Limits 2009
| 401(k) Elective Deferrals (2009 Calendar Year) | $16,500 |
| Catch-Up Contribution Limit | $5,500 |
| Defined Contribution Plan Annual Contribution | $49,000 (for plan years ending in 2009) |
| Annual Compensation Limit | $245,000 |
| Defined Benefit Plan Annual Benefit Limit | $195,000 |
| Taxable Wage Base | $106,800 |
| Any employee with more than 5% ownership or lineal ascendant or descendant of 5% owner (current or preceding year) |
$110,000 (preceding year) |
| Any officer | $160,000 |
| 5% Owner | No minimum amount |
| 457(e)(15) Elective Deferrals | $16,500 |
| Annual Deferral | $11,500 |
| SIMPLE Catch-Up | $2,500 |
| Minimum Compensation | $550 |
| Annual Compensation | $245,000 |