Convergent Retirement Plan Solutions, LLC

Traditional and Roth IRA Contribution Limits Plus Catch-Up
2005	$4,000	$500
2006	$4,000	$1,000
2007	$4,000	$1,000
2008	$5,000	$1,000
2009	$5,000	$1,000
2010	$5,000	$1,000
2011	$5,000	$1,000
2012	$5,000	$1,000
SIMPLE IRA Deferral Limit Plus Catch-Up
2005	$10,000	$2,000
2006	$10,000	$2,500
2007	$10,500	$2,500
2008	$10,500	$2,500
2009	$11,500	$2,500
2010	$11,500	$2,500
2011	$11,500	$2,500
2012	$11,500	$2,500
IRC 402(g) Deferral Limit Plus Catch-Up
2005	$14,000	$4,000
2006	$15,000	$5,000
2007	$15,500	$5,000
2008	$15,500	$5,000
2009	$16,500	$5,500
2010	$16,500	$5,500
2011	$16,500	$5,500
2012	$17,000	$5,500
IRC 415 Limit Annual Additions Limit
2005	$42,000
2006	$44,000
2007	$45,000
2008	$46,000
2009	$49,000
2010	$49,000
2011	$49,000
2012	$50,000
Compensation Cap
2005	$210,000
2006	$220,000
2007	$225,000
2008	$230,000
2009	$245,000
2010	$245,000
2011	$245,000
2012	$250,000
Highly Compensated Employee
2005	$95,000
2006	$100,000
2007	$100,000
2008	$105,000
2009	$110,000
2010	$110,000
2011	$110,000
2012	$115,000
SEP Eligibility
2005	$450
2006	$450
2007	$500
2008	$500
2009	$550
2010	$550
2011	$550
2012	$550
Taxable Wage Base
2005	$90,000
2006	$94,200
2007	$97,500
2008	$102,000
2009	$106,800
2010	$106,800
2011	$106,800
2012	$110,100

Traditional IRA Contribution Deduction Modified Adjusted Gross Income (MAGI) Phase-Out Ranges
Single, Active Participant	$56,000 - $66,000 (2011) $58,000 - $68,000 (2012)
Married, Active Participant, Filing a Joint Federal Income Tax Return	$90,000 - $110,000 (2011) $92,000 - $112,000 (2012)
Married, Active Participant, Filing a Separate Federal Income Tax Return	$0 - $10,000 (2011 and 2012)
Spouse is an Active Participant	$169,000 - $179,000 (2011) $173,000 - $183,000 (2012)
Roth IRA Contribution Eligibility Modified Adjusted Gross Income (MAGI)Phase-Out Ranges
Single Individuals	$107,000 - $122,000 (2011) $110,000 - $125,000 (2012)
Married, Filing a Joint Federal Income Tax Return	$169,000 - $179,000 (2011) $173,000 - $183,000 (2012)
Married, Filing a Separate Income Tax Return	$0 - $10,000 (2011 and 2012)

Saver’s Tax Credit Adjusted Gross Income (2011)
Joint Return		Head of Household		All Other Cases
Over	Not Over	Over	Not Over	Over	Not Over	Applicable Percentage
$0	$34,000	$0	$25,500	$0	$17,000	50%
$34,000	$36,500	$25,500	$27,375	$17,000	$18,250	20%
$36,500	$56,500	$27,375	$42,375	$18,250	$28,250	10%
$56,500		$42,375		$28,250		0%

Saver’s Tax Credit Adjusted Gross Income (2012)
Joint Return		Head of Household		All Other Cases
Over	Not Over	Over	Not Over	Over	Not Over	Applicable Percentage
$0	$34,500	$0	$25,875	$0	$17,250	50%
$34,500	$37,500	$25,875	$28,125	$17,250	$18,750	20%
$37,500	$57,500	$28,125	$43,125	$18,750	$28,750	10%
$57,500		$43,125		$28,750		0%

Health Savings Account Limits
High Deductible Health Plan
	Deductible	Out-of-Pocket Expense Cap
Self-Only Coverage	At least $1,200 (2012) At least $1,250 (2013)	Not to exceed $6,050 (2012) Not to exceed $6,250 (2013)
Family Coverage	At least $2,400 (2012) At least $2,500 (2013)	Not to exceed $12,100 (2012) Not to exceed $12,500 (2013)
Contribution Limit Plus Catch-Up
Self-Only Coverage	$3,100 (2012) $3,250 (2013)	$1,000 (2012 and 2013)
Family Coverage	$6,250 (2012) $6,450 (2013)	$1,000 (2012 and 2013)