Benefit Plan Statistics for 2008
Item 20082007
Employee Benefit Plan Limits
Wage Base $102,000)$97,500)
Defined Benefit Plan Dollar Limit $185,000)$180,000)
Defined Contribution Plan Annual Additions Dollar Limit $46,000)$45,000)
Qualified Plans Compensation Limit $230,000)$225,000)
401(k) Elective Deferral & 403(b) Salary Reduction Limits, and 457 Plan Deferral Limit $15,500)$15,500)
Elective Contributions to SIMPLE Plans $10,500)$10,500)
Highly Compensated Employee Pay Threshold $105,000)$100,000)
Catch-up (age 50 or older) Contribution Limit for 401(k), 403(b), 457, and SARSEP Plans $5,000)$5,000)
The chart reflects the cost-of-living adjustments for 2008.
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