Regulatory Limits
Regulatory Limits for 2010
| Important Limits | 2010 | 2009 | 2008 |
| IRC§ 402(g) limit on 401(k), 403(b) and 457 elective deferrals | $16,500 | $16,500 | $15,500 |
| Catch-up contribution limit for employees aged 50 or over | $5,500 | $5,500 | $5,000 |
| Annual limit on compensation | $245,000 | $245,000 | $230,000 |
| Highly compensated employee threshold | $110,000 | $110,000 | $105,000 |
| Limit on annual benefits under a defined benefit plan | $195,000 | $195,000 | $185,000 |
| Limit on annual additions to a defined contribution plan | $49,000 | $49,000 | $46,000 |
| Social Security wage base | $106,800 | $106,800 | $102,000 |
This is a reference for the most frequently asked questions regarding limits. This does not represent all the limits. As always, pension limits are subject to change in the event new pension legislation is enacted.