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Code Section 2009 2008 2007 2006 401(a)(17)/ 404(l) Annual Compensation $245,000 $230,000 $225,000 $220,000 402(g)(1) Elective Deferrals 16,500 15,500 15,500 15,000 408(k)(2)(C) SEP Minimum Compensation 550 500 500 450 408(k)(3)(C) SEP Maximum Compensation 245,000 230,000 225,000 220,000 408(p)(2)(E) SIMPLE Maximum Contributions 11,500 10,500 10,500 10,000 409(o)(1)(C) ESOP Limits 985,000 195,000 935,000 185,000 915,000 180,000 885,000 175,000 414(q)(1)(B) HCE Threshold 110,000 105,000 100,000 100,000 414(q)(1)(C) --­ ---­ ---­ ---­ 414(v)(2)(B)(i) Catch-up Contribution 5,500 5,000 5,000 5,000 414(v)(2)(B)(ii) Catch-up Contribution 2,500 2,500 2,500 2,500 415(b)(1)(A) DB Limits 195,000 185,000 180,000 175,000 415(b)(2)(G) DB Limits --­ ---­ ---­ ---­ 415(c)(1)(A) DC Limits 49,000 46,000 45,000 44,000 416(i)(1)(A)(i) Key EE 160,000 150,000 145,000 140,000 457(e)(15) Deferral Limit 16,500 15,500 15,500 15,000 4980A(c)(1) Excess Distributions --­ ---­ ---­ ---­ 1.61-21(f)(5)(i) Control EE 95,000 90,000 90,000 85,000 1.61-21(f)(5)(iii) Control EE 195,000 185,000 180,000 175,000 219(b)(5)(A) IRA Contribution Limit 5,000 5,000 4,000 4,000 219(b)(5)(B) IRA Catch-Up Contributions 1,000 1,000 1,000 1,000 OASDI Taxable Wage Base 106,800 102,000 97,500 94,200 5