401(k) Elective Deferral Limit for 2009                $16,500

Catch-Up Contribution Limit for 401(k) Plans              $   5,500

SIMPLE Plan Elective Deferral Limit                     $15,500

Catch-Up Contribution Limit for SIMPLE Plans             $   2,500

Overall Defined Contribution Plan Limit                       $ 49,000(Excluding 'Catch-Up' contributions)                                       

'Highly Compensated Employee'
Income Threshold                                                      $110,000

Annual 'Covered Compensation' Limit                        $245,000

2009 FICA Taxable Wage Base                                  $106,800

                         You can download the entire report here!

American Pension Services, LLC                          
8481 West Linebaugh Avenue
Tampa, Florida 33625
813.281.0707 or 800.585.7540
Fax 813.281.9757