DEFERRED COMPENSATION LIMITS

Plan		2008	2009
401K		$15,500	$16,500
401(k)	new "catch-up" substitute limit	$20,500	$22,000
403(b)	(annuity)	$15,500	$16,500
403(b)	new "catch-up" substitute limit	$20,500	$22,000
403(b)	old "catch-up" substitute limit	$23,500	$25,000
408(k)	(SEP)	$15,500	$16,500
408(k)	(SEP) new "catch-up" substitute limit	$20,500	$22,000
408(p)	(SIMPLE)	$10,500	$11,500
408(p)	new "catch-up" substitute limit	$13,000	$14,000
457		$15,500	$16,500
457	new "catch-up" substitute limit	$20,500	$22,000
457	old "catch-up" substitute limit	$31,000	$33,000
501(c)		$15,500	$16,500
IRA		$5,000
IRA	catch up	$6,000