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COMPANY PROFILE
RESOURCES & GUIDES
CONTACT FRINGE
ROTH CALCULATOR |
IRS Guidelines
| Qualified Plan |
2009 |
2008 |
2007 |
Compensation Limit
|
$245,000 |
$230,000 |
$225,000 |
| 401k / 403b Plan |
2009 |
2008 |
2007 |
| Maximum Elective Deferral |
$16,500 |
$15,500 |
$15,500 |
Catch-Up Contribution
|
$5,500 |
$5,000 |
$5,000 |
| Simple Plan |
2009 |
2008 |
2007 |
| Maximum Elective Deferral |
$11,500 |
$10,500 |
$10,500 |
Catch-Up Contribution
|
$2,500 |
$2,500 |
$2,500
|
| Defined Contribution |
2009 |
2008 |
2007 |
Annual Additions Limit
|
$49,000 |
$46,000 |
$45,000 |
| Defined Benefit |
2009 |
2008 |
2007 |
Annual Benefit Limit
|
$195,000 |
$185,000 |
$180,000 |
| 457 Plan |
2009 |
2008 |
2007 |
Dollar Limitation
|
$16,500 |
$15,500 |
$15,500 |
| Highly Compensated Definition |
2009 |
2008 |
2007 |
Compensation Test
|
$110,000 |
$105,000 |
$100,000 |
| Top Heavy Key EE Definition |
2009 |
2008 |
2007 |
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Officer Compensation
|
$155,000 |
$150,000 |
$145,000 |
| Social Security |
2009 |
2008 |
2007 |
Taxable Wage Base
|
$106,000 |
$102,000 |
$97,500 |
| ER & EE Payroll Tax |
2009 |
2008 |
2007 |
| Social Security |
6.20% |
6.20% |
6.20% |
Medicare
|
1.45% |
1.45% |
1.45% |
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Calculators
Valuable Guides
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