| TYPE OF LIMIT |
2010 LIMIT |
| Defined Contribution Plans |
$49,000 |
| Elective Deferrals to 401(k) and 403(b) Plans |
$16,500 |
| 457(b)(2) and 457(c)1) Limits |
$16,500 |
| Catch-Up Deferrals to 401(k), 403(b), 457(b) or SARSEP Plans |
$5,500 |
| Defined Benefit Plans |
$195,000 |
| Annual Eligible Compensation Limit |
$245,000 |
| Highly Compensated Employees |
$110,000 |
| Uni-k Plan Deferral Limit Under Age 50 |
$16,500 |
| Uni-k Plan Deferral Limit Age 50 and Above |
$22,000 |
| Uni-k Employer Contribution Limit |
$32,500 |
| SIMPLE Retirement Accounts |
$11,500 |
| Catch-Up Deferrals to Simple IRA and Simple 401(k) |
$2,500 |
| SEP IRA Contribution Limit |
$49,000 |
| SEP Minimum Compensation Coverage |
$550 |
| Traditional and Roth IRAs for Individuals Age 49 and Under |
$5,000 |
| Traditional and Roth IRAs for Individuals 50 and Above |
$6,000 |
| AGI Phase-Out Ranges for Roth Contributions (Single) |
$105,000–$120,000 |
| AGI Phase-Out Ranges for Roth Contributions (Married Filing Jointly) |
$167,000–$177,000 |
| Roth IRA Conversion Rules |
Unlimited Modified AGI |
Source: IRS News Release IR-2009-94.
