|
|
|
|
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
|
|
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
|
|
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
|
|
IRC 415 Limit
Annual Additions Limit |
|
2005 |
$42,000
|
|
2006 |
$44,000
|
|
2007 |
$45,000 |
|
2008 |
$46,000 |
|
2009 |
$49,000 |
| 2010 |
$49,000 |
|
Compensation Cap
|
|
2005 |
$210,000 |
|
2006 |
$220,000 |
|
2007 |
$225,000 |
|
2008 |
$230,000 |
|
2009 |
$245,000 |
| 2010 |
$245,000 |
|
Highly
Compensated Employee |
|
2005 |
$95,000 |
|
2006 |
$100,000 |
|
2007 |
$100,000 |
|
2008 |
$105,000 |
|
2009 |
$110,000 |
| 2010 |
$110,000 |
|
SEP Eligibility |
|
2005 |
$450
|
|
2006 |
$450 |
|
2007 |
$500 |
|
2008 |
$500 |
|
2009 |
$550 |
| 2010 |
$550 |
|
Taxable Wage
Base |
|
2005 |
$90,000 |
|
2006 |
$94,200 |
|
2007 |
$97,500 |
|
2008 |
$102,000 |
|
2009 |
$106,800 |
2010 |
$106,800
|
|
Traditional IRA
Contribution Deduction Modified Adjusted Gross Income (MAGI) Phase-Out Ranges |
|
Single,
Active Participant (2009)
|
$55,000
|
$65,000
|
|
Single,
Active Participant (2010)
|
$56,000
|
$66,000
|
|
Married,
Active Participant, Filing a Joint Federal Income Tax Return (2009)
|
$89,000
|
$109,000
|
|
Married,
Active Participant, Filing a Joint Federal Income Tax Return (2010)
|
$89,000 |
$109,000 |
|
Married,
Active Participant, Filing a Separate Federal Income Tax Return (2009)
|
$0 |
$10,000
|
|
Married,
Active Participant, Filing a Separate Federal Income Tax Return (2010)
|
$0 |
$10,000
|
|
Spouse
is an Active Participant (2009)
|
$166,000
|
$176,000
|
|
Spouse
is an Active Participant (2010)
|
$167,000
|
$177,000
|
|
Roth IRA
Contribution Eligibility Modified Adjusted Gross Income (MAGI) Phase-Out
Ranges |
|
Single
Individuals (2009)
|
$105,000
|
$120,000
|
|
Single
Individuals (2010)
|
$105,000 |
$120,000 |
|
Married,
Filing a Joint Federal Income Tax Return (2009)
|
$166,000
|
$176,000
|
|
Married,
Filing a Joint Federal Income Tax Return (2010)
|
$167,000
|
$177,000
|
|
Married,
Filing a Separate Income Tax Return (2009)
|
$0 |
$10,000 |
|
Married,
Filing a Separate Income Tax Return (2010)
|
$0 |
$10,000 |
|
Saver's Tax
Credit Adjusted Gross Income (2009)
|
|
Joint Return
|
Head of Household
|
All Other Cases
|
|
|
Over
|
Not
Over
|
Over
|
Not
Over
|
Over
|
Not
Over
|
Applicable
Percentage
|
|
$0
|
$33,000
|
$0
|
$24,750
|
$0
|
$16,500
|
50%
|
|
$33,000
|
$36,000
|
$24,750
|
$27,000
|
$16,500
|
$18,000
|
20%
|
|
$36,000
|
$55,500
|
$27,000
|
$41,625
|
$18,000
|
$27,750
|
10%
|
|
$55,500
|
|
$41,625
|
|
$27,750
|
|
0%
|
Saver's Tax
Credit Adjusted Gross Income (2010)
|
Joint Return
|
Head of Household
|
All Other Cases
|
|
Over
|
Not
Over
|
Over
|
Not
Over
|
Over
|
Not
Over
|
Applicable
Percentage
|
$0
|
$33,500
|
$0
|
$25,125
|
$0
|
$16,750 |
50%
|
$33,500
|
$36,000
|
$25,125
|
$27,000
|
$16,750
|
$18,000
|
20%
|
$36,000
|
$55,500
|
$27,000
|
$41,625
|
$18,000
|
$27,750
|
10%
|
$55,500
|
|
$41,625
|
|
$27,750
|
|
0%
|
|
Health Savings
Account Income Limits
|
|
High Deductible Health Plan
|
|
|
Deductible
|
Out-of-Pocket
Expense Cap
|
|
Self-Only
Coverage
|
At
Least $1,150 (2009)
or $1,200 (2010)
|
Not
to Exceed $5,800 (2009)
or $5,950 (2010)
|
|
Family
Coverage
|
At
Least $2,300 (2009)
or $2,400 (2010)
|
Not
to Exceed $11,600 (2009)
or $11,900 (2010)
|
|
Contribution Limit Plus Catch-Up
|
|
Self-Only
Coverage
|
$3,000
(2009)
$3,050 (2010)
|
$1,000
(2009)
$1,000 (2010)
|
|
Family
Coverage
|
$5,950 (2009)
$6,150 (2010)
|
$1,000
(2009)
$1,000 (2010)
|
|
|
|
