| BENEFIT
LIMITS |
2010 |
2011 |
2012 |
| 401k and 403b elective deferrals |
$16,500 |
$16,500 |
$17,000 |
Maximum Annual Contribution to an Individual's
Defined Contribution Account |
$49,000 |
$49,000 |
$50,000 |
| Deferrals to 457 nonqualified deferred compensation plans |
$16,500 |
$16,500 |
$17,500 |
| Catch-up contributions |
$5,500 |
$5,500 |
$5,500 |
Annual limit on compensation for determining
benefits or contributions |
$245,000 |
$245,000 |
$250,000 |
| Limitation on benefits under a defined benefit plan |
$195,000 |
$195,000 |
$200,000 |
| Highly compensated employee limits |
$110,000 |
$110,000 |
$115,000 |
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| SOCIAL
SECURITY |
2010 |
2011 |
2012 |
| OASDI wage base |
$106,800 |
$106,800 |
$106,800 |
| Hi wage base |
No
Limit |
No
Limit |
No
Limit |
| OASDI tax rate |
6.2% |
4.2% |
6.2% |
| Hi tax rate |
1.45% |
1.45% |
1.45% |
| Cost-of-living adjustment for benefit payments |
0% |
0% |
3.6% |
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