Type of Limitation	2008	2007	2006	2005	2004	2003	2002	2002 1	2001	2000
401(k) Elective Deferrals	$15,500	$15,500	$15,000	$14,000	$13,000	$12,000	$11,000	N/A	$10,500	$10,500
457(b)(2) and 457(c)(1) Limits	$15,500	$15,500	$15,000	$14,000	$13,000	$12,000	$11,000	N/A	$8,500	$8,000
Catch up amount	$5,000	$5,000	$5,000	$4,000	$3,000	$2,000	$1,000	N/A	N/A	N/A
2 Defined Benefit Plans	$185,000	$180,000	$175,000	$170,000	$165,000	$160,000	$160,000	N/A	$140,000	$135,000
2 Defined Contribution Plans	$46,000	$45,000	$44,000	$42,000	$41,000	$40,000	3 $40,000	$35,000	$35,000	$30,000
3 Annual Compensation Limit	$230,000	$225,000	$220,000	$210,000	$205,000	$200,000	$200,000	N/A	$170,000	$170,000
Highly Compensated ($80,000 index)	$105,000	$100,000	$100,000	$95,000	$90,000	$90,000	N/A	$90,000	$85,000	$85,000
SIMPLE plans	$10,500	$10,500	$10,000	$10,000	$9,000	$8,000	$7,000	N/A	$6,500	$6,000
SIMPLE plan catch up amount	$2,500	$2,500	$2,500	$2,000	$1,500	$1,000	$500	N/A	N/A	N/A
SEP Coverage	$500	$500	$450	$450	$450	$450	N/A	$450	$450	$450
SEP Compensation	$230,000	$225,000	$220,000	$210,000	$205,000	$200,000	$200,000	N/A	$170,000	$170,000
2 Key employee officer threshold	$150,000	$145,000	$140,000	$135,000	$130,000	$130,000	$130,000	N/A	$70,000	$67,500
3 Income Subject to Social Security Tax	$102,000	$97,500	$94,200	$90,000	$87,900	$87,000	N/A	$84,900	$80,400	$76,200
Tax Credit ESOP Threshold Balance	$935,000	$915,000	$885,000	$850,000 .	$830,000	$810,000	N/A	$800,000	$780,000	$755,000
Amount for Lengthening of 5-Year ESOP Period	$185,000	$180,000	$175,000	$170,000	$165,000	$160,000	N/A	$160,000	$155,000	$150,000
IRA	$5000	$4000	$4000	$4,000	$3,000	$3,000	$3,000	$3,000	$2,000	$2,000
IRA Catchup	$1000	$1000	$1000	$500	$500	$500	$500	.	.	.
1 not mandated by EGTRRA 2 Effective for limitation years ending in calendar year (§1.415-6(a)(2)) 3 Effective for plan years beginning in calendar year (§1.401(a)(17)-1(a)(3)(i))