THE IRS LIMITS TO QUALIFIED RETIREMENT PLANS FOR 2010 ARE LISTED IN THE TABLE BELOW AND HAVE NOT CHANGED FROM 2009.

Item	2010 Limit
401k & 403b Employee Deferral Limit 1	$ 16,500
457 Employee Deferral Limit	$ 16,500
Catch-Up Contributions 2	$ 5,500
Defined Contribution Dollar Plan	$ 49,000
Defined Benefit Dollar Limit	$195,000
Compensation Limit 3	$245,000
Highly Compensated EE Income Limit 4	$110,000
Key Employee Officer	$160,000

1. EMPLOYEE DEFERRALS TO ALL 401k & 403b PLANS MUST BE AGGREGATED FOR PURPOSE OF THIS LIMIT.

2. AVAILABLE TO EMPLOYEES AGE 50 OR OLDER DURING THE CALENDAR YEAR.

3. ALL COMPENSATION FROM A SINGLE EMPLOYER (INCLUDING ALL MEMBERS OF A CONTROLLED GROUP) MUST BE AGGREGATED FOR PURPOSE OF THIS LIMIT.

4. FOR THE 2010 PLAN YEAR, EMPLOYEE WHO EARNED MORE THAN $110,000 IN 2009 IS HCE.

FOR THE 2011 PLAN YEAR, EMPLOYEE WHO EARNS MORE THAN $110,000 IN 2010 IS HCE.


T & T Benefits, Inc.
10240B W. Sample Rd
Coral Springs, FL 33065
Phone (954) 346-6550 Fax (954) 346-6613