Retirement
Plan Limits for 2010 and Earlier
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Older Limits
Note: The 2010 limits are the same as those for 2009.
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| Defined Benefit Plan Dollar Limit IRC §415(b)(1)(A) |
$195,000 | $195,000 | $185,000 | $180,000 | $175,000 |
Defined Contribution Plan Limit IRC §415(c)(1)(A) |
$49,000 | $49,000 | $46,000 | $45,000 | $44,000 |
401(k)/403(b) Elective Deferral Limit IRC §402(g)(1) |
$16,500 | $16,500 | $15,500 | $15,500 | $15,000 |
Governments/Tax-Exempts Deferral Limit IRC §457(e)(15) |
$16,500 | $16,500 | $15,500 | $15,500 | $15,000 |
401(k)/403(b)/457/SEP "Catch Up" Limit IRC §414(v)(2)(B)(i) |
$5,500 | $5,500 | $5,000 | $5,000 | $5,000 |
Annual Compensation Limit IRC §§401(a)(17), 404(l) |
$245,000 | $245,000 | $230,000 | $225,000 | $220,000 |
Highly Compensated Employee (HCE) Limit IRC §414(q)(1)(B) (Compensation exceeding limit will make someone an HCE next year.) |
$110,000 | $110,000 | $105,000 | $100,000 | $100,000 |
Key Employee Officer Compensation IRC §416(i)(1)(A)(i) |
$160,000 | $160,000 | $150,000 | $145,000 | $140,000 |
SEP Minimum Compensation IRC §408(k)(2)(C) |
$550 | $550 | $500 | $500 | $450 |
SEP Compensation IRC §408(k)(3)(C) |
$245,000 | $245,000 | $230,000 | $225,000 | $220,000 |
SIMPLE Employee Contribution Limit IRC §408(p)(2)(E) |
$11,500 | $11,500 | $10,500 | $10,500 | $10,000 |
SIMPLE "Catch-Up" Deferral Limit IRC §414(v)(2)(B)(ii) |
$2,500 | $2,500 | $2,500 | $2,500 | $2,500 |
Source: IRS Announces Pension Plan Limitations for 2010