| Limit | 2008 | 2009 |
| Annual Limit on Compensation for 401(k) & 403(b) | $230,000 | $245,000 |
| Defined Contribution Limitation for 401(k) & 403(b) | $46,000 | $49,000 |
| IRC 415(b)(1)(A) Defined Benefit Limitation | $185,000 | $195,000 |
| Annual Deferral Limit for 401(k), 403(b) & 457 | $15,500 | $16,500 |
| Catch-Up Contribution Limit for 401(k), 403(b) & 457 | $5,000 | $5,500 |
| IRA Contribution Limit | $5,000 | $5,000 |
| IRA Catch-Up Contribution Limit | $1,000 | $1,000 |
| Threshold for Highly Compensated Employees | $105,000 | $110,000 |
| Key Employees - Threshold for Officers | $150,000 | $160,000 |
| Social Security Taxable Wage Base | $102,000 | $106,800 |
Click HERE for a downloadable .pdf file outlining 2009 limitations.
