Marketing Materials
Communications to Engage, Connect, Inspire
Hill, Barolet & Associates Overview
05/2010
2010 IRS Retirement Plan Limits
| 401(k), 403(b), 457(b) Plans |
| $16,500 | Annual Deferral Limit (before-tax and Roth contributions) |
| $5,500 | Additional Catch-Up Contributions Limit (age 50+) |
| SIMPLE Plans |
| $11,500 | Annual Deferral Limit |
| $2,500 | Additional Catch-Up Contributions Limit (age 50+) |
| Annual Limits |
| $245,000 | Qualified Retirement Plan Maximum Compensation |
| $110,000 | Highly Compensated Employees |
| $49,000 | Defined Contribution Plan Maximum Additions (employee + company) |
| $195,000 | Defined Benefit Plan Maximum Benefit |