| RETIREMENT PLAN COST OF LIVING ADJUSTMENTS | |||||||||
| 2008 | 2007 | 2006 | 2005 | 2004 | 2003 | 2002 | 2001 | ||
| Maximum compensation limit for plan purposes | $230,000 | $225,000 | $220,000 | $210,000 | $205,000 | $200,000 | $200,000 | $170,000 | |
| Defined Contribution maximum contribution limit | $46,000 | $45,000 | $44,000 | $42,000 | $41,000 | $40,000 | $40,000 | $35,000 | |
| Defined Benefit Plan maximum benefit | $185,000 | $180,000 | $175,000 | $170,000 | $165,000 | $160,000 | $160,000 | $140,000 | |
| 401(k) Elective Deferral limit | $15,500 | $15,500 | $15,000 | $14,000 | $13,000 | $12,000 | $11,000 | $10,500 | |
| Catch Up Contributions for 401(k), 457, and 403(b) | $5,000 | $5,000 | $5,000 | $4,000 | $3,000 | $2,000 | $1,000 | N/A | |
| Social Security Taxable Wage Base | $102,000 | $97,500 | $94,200 | $90,000 | $87,900 | $87,000 | $84,900 | $80,400 | |
| Compensation Level used in definition of HCE | $105,000 | $100,00 | $100,000 | $95,000 | $90,000 | $90,000 | $90,000 | $85,000 | |
Cost of Living