2009/2010	2008	2007	2006
Compensation	$245,000	$230,000	$225,000	$220,000
Limits on benefits and contributions:
Defined contribution plans	$49,000	$46,000	$45,000	$44,000
Defined benefit plans	$195,000	$185,000	$180,000	$175,000
401(k), 403(b) and 457 plan Elective deferrals	$16,500	$15,500	$15,500	$15,000
SIMPLE plan elective deferrals	$11,500	$10,500	$10,500	$10,000
Catch-up contribution limits:
401(k), 403(b) and 457 plans	$5,500	$5,000	$5,000	$5,000
SIMPLE plans	$2,500	$2,500	$2,500	$2,500
"Highly Compensated" definition:
	$110,000	$105,000	$100,000	$100,000
"Key Employee" definition:
Officer	$160,000	$150,000	$145,000	$140,000
Social Security:
Taxable wage base	$106,800	$102,000	$97,000	$94,200