Important Facts and Figures 2008-2010
| 2010 | 2009 | 2008 |
| §401(k), §403(b), §457(e)(15) Annual Deferral Limit | $16,500 | $16,500 | $15,500 |
| §401(k), §403(b), §457(e)(15) Age 50 Catch-Up Deferral | $5,500 | $5,500 | $5,000 |
| Deferred Contribution Compensation Limit | $245,000 | $245,000 | $230,000 |
| Deferred Contribution Combined Limit | $49,000 | $49,000 | $46,000 |
| Social Security Wage Limit | $106,800 | $106,800 | $102,000 |
| Social Security Maximum Withholding | $6,621.60 | $6,621.60 | $6,324.00 |
| Social Security Employer Maximum | $6,621.60 | $6,621.60 | $6,324.00 |
| SIMPLE Plan Deferral Limit | $11,500 | $11,500 | $10,500 |
| SIMPLE Plan Age 50 Catch-Up Deferral | $2,500 | $2,500 | $2,500 |
| IRA Contribution Limit | $5,000 | $5,000 | $5,000 |
| IRA Age 50 Catch-Up Contribution | $1,000 | $1,000 | $1,000 |
| Highly Compensated Employee | $110,000 | $110,000 | $105,000 |
| Key Employee in a Top-Heavy Plan | $160,000 | $160,000 | $150,000 |
| Control Employee for Reg. §1.61-21(f)(5)(i) | $95,000 | $95,000 | $90,000 |
| Control Employee for Reg. §1.61-21(f)(5)(iii) | $195,000 | $195,000 | $185,000 |
| Business Mileage Rate (January 1 - June 30) | $0.50 | $0.55 | $0.505 |
| Business Mileage Rate (July 1 - December 31) | $0.50 | $0.55 | $0.585 |
| SEP Compensation Threshold | $550 | $550 | $500 |
| Federal Hourly Minimum Wage (Effective July 24) | $7.25 | $7.25 | $6.55 |
| Health Savings Account (HSA) Self-Only Coverage Contribution | $3,050 | $3,000 | $2,900 |
| HSA Self-Only Out-of-Pocket Maximum | $5,950 | $5,800 | $5,600 |
| HSA Self-Only Minimum Deductible | $1,200 | $1,150 | $1,100 |
| HSA Family Coverage Contribution | $6,150 | $5,950 | $5,800 |
| HSA Family Coverage Out-of-Pocket Maximum | $11,900 | $11,600 | $11,200 |
| HSA Family Minimum Deductible | $2,400 | $2,300 | $2,200 |
| HSA Age 55 Catch-Up Contribution | $1,000 | $1,000 | $900 |
| Medical Savings Account (MSA) Self-Only Deductible Minimum | $2,000 | $2,000 | $1,950 |
| MSA Self-Only Deductible Maximum | $3,000 | $3,000 | $2,900 |
| MSA Self-Only Out-of-Pocket Maximum | $4,050 | $4,000 | $3,850 |
| MSA Family Deductible Minimum | $4,050 | $4,000 | $3,850 |
| MSA Family Deductible Maximum | $6,050 | $6,050 | $5,800 |
| MSA Family Out-of-Pocket Maximum | $7,400 | $7,350 | $7,050 |
| Monthly Transit Pass Maximum Fringe Benefit Exclusion January-February | $230 | $120 | $115 |
| Monthly Transit Pass Maximum Fringe Benefit Exclusion March-December | $230 | $230 | $115 |
| Monthly Qualified Parking Maximum Fringe Benefit Exclusion | $230 | $230 | $220 |
| Monthly Qualified Bicycle Commuting Maximum Fringe Benefit Exclusion | $20 | $20 | $- |
See also Important Facts and Figures 2013-2015.
See also Important Facts and Figures 2011-2013.
