| TYPE OF LIMIT | 2010 LIMIT |
| Defined Contribution Plans | $49,000 |
| Elective Deferrals to 401(k) and 403(b) Plans | $16,500 |
| 457(b)(2) and 457(c)1) Limits | $16,500 |
| Catch-Up Deferrals to 401(k), 403(b), 457(b) or SARSEP Plans | $5,500 |
| Defined Benefit Plans | $195,000 |
| Annual Eligible Compensation Limit | $245,000 |
| Highly Compensated Employees | $110,000 |
| Uni-k Plan Deferral Limit Under Age 50 | $16,500 |
| Uni-k Plan Deferral Limit Age 50 and Above | $22,000 |
| Uni-k Employer Contribution Limit | $32,500 |
| SIMPLE Retirement Accounts | $11,500 |
| Catch-Up Deferrals to Simple IRA and Simple 401(k) | $2,500 |
| SEP IRA Contribution Limit | $49,000 |
| SEP Minimum Compensation Coverage | $550 |
| Traditional and Roth IRAs for Individuals Age 49 and Under | $5,000 |
| Traditional and Roth IRAs for Individuals 50 and Above | $6,000 |
| AGI Phase-Out Ranges for Roth Contributions (Single) | $105,000–$120,000 |
| AGI Phase-Out Ranges for Roth Contributions (Married Filing Jointly) | $167,000–$177,000 |
| Roth IRA Conversion Rules | Unlimited Modified AGI |
Source: IRS News Release IR-2009-94.
