VIII.  Retirement Plan Limits 2009- 2010

Annual compensation limit

$245,000

Defined benefit plan

195,000

Defined contribution plan

49,000

IRA - Maximum contribution Age 49 & Below

5,000

IRA - Maximum contribution Age 50 & Above

6,000

403 (b) plan

16,500

403 (b) catch-up contribution

5,500

401 (k) plan SEP

16,500

401(k) catch-up contribution

5,500

457 plan

16,500

457 catch-up contribution

5,500

SIMPLE

11,500

SIMPLE catch-up contribution

2,500